Tax Systems and Tax Reforms in South and East Asia

Erscheinungsjahr 2006
ISBN: 978-0-415-38959-4
Verlag: Taylor & Francis

Buch, Englisch, 320 Seiten, Format (B × H): 158 mm x 241 mm, Gewicht: 785 g

Reihe: Routledge International Studies in Money and Banking

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand.

It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.

Autoren/Hrsg.

Bernardi, Luigi

Fraschini, Angela

Shome, Parthasarathi

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Internationale Wirtschaft Volkswirtschaften einzelner Länder und Regionen
• Sozialwissenschaften Politikwissenschaft Regierungspolitik Wirtschafts- und Finanzpolitik
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftssysteme, Wirtschaftsstrukturen
• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftspolitik, politische Ökonomie

Inhaltsverzeichnis

1. An Overview of Taxation 2. Main Tax Policy Issues 3. The Control of Tax Evasion and the Role of Tax Administration 4. Fiscal Federalism in the Big Developing Countries: China and India 5. What about the Countries’ Fiscal Sustainability? 6. The Facts and the Political Economy of the Welfare Without the Welfare State 7. China 8. India 9. Japan 10. Malaysia 11. South Korea 12. Thailand

Über Autor(innen)

Luigi Bernardi is a Professor of Public Finance at the University of Pavia, Italy. Angela Fraschini is a Professor of Public Finance at the University of Eastern Piedmont- Italy. Parthasarathi Shome is an Adviser to the Union Finance Minister, Ministry of Finance, India.