The political economy of tax reform / edited by Takatoshi Ito and Anne O. Krueger.

Format:

Book

Conference/Event

Contributor:

Itō, Takatoshi, 1950-2025.

Krueger, Anne O.

Conference Name:

NBER-East Asia Seminar on Economics (1st : 1990 : Seoul, Korea)

Series:

NBER-East Asia Seminar on Economics (Series) ; v. 1.

NBER-East Asia seminar on economics ; v. 1

Language:

English

Subjects (All):

Taxation--East Asia--Congresses.

Taxation.

East Asia--Economic policy--Congresses.

East Asia.

Physical Description:

1 online resource (362 pages) : illustrations

Edition:

1st ed.

Place of Publication:

Chicago : University of Chicago Press, c1992.

Language Note:

English

System Details:

Mode of access: World Wide Web.

Summary:

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 1980's 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.

Contents:

Front matter

National Bureau of Economic Research

Contents

Preface

Introduction

1. International Interactions between Tax Systems and Capital Flows

2. The Role of Taxation in the Development of East Asian Economies

3. Japan Tax Reform in Japan

4. United States The Political Economy of Tax Reforms and Their Implications for Interdependence: United States

5. Korea Tax Reform in Korea

6. Taiwan An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation

7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform

8. The Role of Tax Policy in Korea's Economic Growth

9. Aging of Population, Social Security, and Tax Reform

10. Bequest Taxes and Accumulation of Household Wealth: US-Japan Comparison

11. Taxation of Income from Foreign Capital in Korea

12. Tax Policy and Foreign Direct Investment in Taiwan

Contributors

Author Index

Subject Index

Notes:

Description based upon print version of record.

Includes bibliographical references and indexes.

ISBN:

9786611223625

9781281223623

128122362X

9780226387000

0226387003

OCLC:

476229667