Author: Satoru Araki
Publisher: Brookings Institution Press
ISBN: 4899741049
Category : Political Science
Languages : en
Pages : 0
Get Book Here
Book Description
Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.
Author: Jorge Martinez-Vazquez
Publisher: Asian Development Bank
ISBN: 9290923377
Category : Law
Languages : en
Pages : 46
Get Book Here
Book Description
This publication presents an overview of tax policy and tax administration issues---how countries in Asia and the Pacific compare with the rest of the world in main taxes, revenue collections, tax morale, and others. The implications of reducing reliance on customs tariff revenues and of using the value-added tax on a broader basis, especially in the services sector, have been analyzed. This note suggests an agenda for reform by discussing whether there is space to increase national revenue collections, how to improve tax administration and enforcement, and how these reforms interact with the decentralization paradigm. The individual country performances, the extent of the shadow economy, and lessons on reforming tax administration have been referenced.
Author: Richard A Musgrave
Publisher: Routledge
ISBN: 1000313913
Category : Political Science
Languages : en
Pages : 300
Get Book Here
Book Description
An array of case studies exploring evolving tax policy and economic development in Pacific Asian countries.
Author: Asian Development Bank
Publisher: Asian Development Bank
ISBN: 9292618652
Category : Law
Languages : en
Pages : 410
Get Book Here
Book Description
Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.
Author: Ching-Huei Chang
Publisher:
ISBN: 9780367304942
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
Author: Richard A Musgrave
Publisher: Westview Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 424
Get Book Here
Book Description
Contributors present an array of case studies exploring evolving tax policy and economic development in Pacific Asian countries. Opening with an overview of tax reform trends in Western nations and the lessons therein for developing countries, the book focuses on country- specific tax reforms, including assessment of the effects of taxation on investment. Annotation copyright by Book News, Inc., Portland, OR
Author: Takatoshi Ito
Publisher: University of Chicago Press
ISBN: 0226387003
Category : Business & Economics
Languages : en
Pages : 362
Get Book Here
Book Description
The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Get Book Here
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: José Edgardo L. Campos
Publisher: Brookings Institution Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 224
Get Book Here
Book Description
"Easily the most informed and comprehensive analysis to date on how and why East Asian countries have achieved sustained high economic growth rates, this book] substantially advances our understanding of the key interactions between the governors and governed in the development process. Students and practitioners alike will be referring to Campos and Root's series of excellent case studies for years to come." Richard L. Wilson, The Asia Foundation Eight countries in East Asia--Japan, South Korea, Taiwan, Hong Kong, Singapore, Thailand, Malaysia, and Indonesia--have become known as the "East Asian miracle" because of their economies' dramatic growth. In these eight countries real per capita GDP rose twice as fast as in any other regional grouping between 1965 and 1990. Even more impressive is their simultaneous significant reduction in poverty and income inequality. Their success is frequently attributed to economic policies, but the authors of this book argue that those economic policies would not have worked unless the leaders of the countries made them credible to their business communities and citizens. Jose Edgardo Campos and Hilton Root challenge the popular belief that East Asia's high performers grew rapidly because they were ruled by authoritarian leaders. They show that these leaders had to collaborate with various sectors of their population to create an environment that was conducive to sustained growth. This required them to persuade the business community that their investments would not be expropriated and to convince the broader population that their short-term sacrifices would be rewarded in the future. Many of the countries achieved business cooperation by creating consultative groups, which the authors call deliberation councils, to enhance accountability and stability. They also obtained popular support through a variety of wealth-sharing measures such as land reform, worker cooperatives, and wider access to education. Finally, to inhibit favoritism and corruption that would benefit narrow interest groups at the expense of broad-based development, these countries' leaders constructed a competent bureaucracy that balanced autonomy with accountability to serve all interests, including the poor. This important book provides useful lessons about how developing and newly industrialized countries can build institutions to implement growth-promoting policies.
Author: Ms. Era Dabla-Norris
Publisher: International Monetary Fund
ISBN: 1513577425
Category : Business & Economics
Languages : en
Pages : 75
Get Book Here
Book Description
Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.
