Lessons from Tax Reforms in the Asia-Pacific Region

Mukul G. Asher

Asian Development Review (ADR), 1992, vol. 10, issue 02, 124-143

Abstract: The period since the late 1970s has been characterized by a series of economic reforms, including tax reforms, in countries with a wide variety of economic systems and income levels. There now appears to be a general consensus, particularly among the countries in the Asia-Pacific region, concerning broad economic policies to bring about sustained economic growth with low to moderate levels of inflation. It centers around the need for conservative macroeconomic policies; the importance of building external economic linkages through trade, investments and other devices; the importance of infrastructure and human resource development; enhancing the capacity of the government and the public sector to effectively design and implement policies but in a narrower range of activities than earlier; and the concomitant increase in the use of the market as an instrument to tackle economic problems…

Date: 1992
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DOI: 10.1142/S0116110592000125

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