عنوان

The political economy of tax reform /

(Number (ISBN

0226386678

(Number (ISBN

9780226386676

Number

b716983

Title Proper

The political economy of tax reform /

General Material Designation

[Book]

First Statement of Responsibility

edited by Takatoshi Ito and Anne O. Krueger.

Place of Publication, Distribution, etc.

Chicago :

Name of Publisher, Distributor, etc.

University of Chicago Press,

Date of Publication, Distribution, etc.

1992.

Specific Material Designation and Extent of Item

x, 348 pages :

Other Physical Details

illustrations ;

Dimensions

24 cm.

Series Title

NBER-East Asia Seminar on Economics ;

Volume Designation

v. 1

Text of Note

Papers presented at the 1st National Bureau of Economic Research-East Asia Seminar on Economics, held June 1990, Seoul.

Text of Note

Includes bibliographical references and indexes.

Text of Note

International interactions between tax systems and capital flows / Assaf Razin and Efraim Sadka. Comment / Toshihiro Ihori. Comment / John Whalley -- The role of taxation in the development of East Asian economies / Vito Tanzi and Parthasarathi Shome. Comment / Joseph Y. Lim -- Tax reform in Japan / Masaaki Homma. Comment / Hiromitsu Iski. Comment / Charles E. McLure, Jr. -- The political economy of tax reforms and their implications for interdependence : United States / Charles E. McLure, Jr. Comment / Toshiaki Tachibanaki -- Tax reform in Korea / Taewon Kwack and Kye-Sik Lee -- An appraisal of business tax reform in Taiwan : the case of value-added taxation / Chuan Lin. Comment / Ching-huei Chang. Comment / Kwang Choi.

Text of Note

Tax policy and foreign direct investment in Taiwan / Ching-huei Chang and Peter W.H. Cheng. Comment / Kwang Choi. Comment / Toshihiro Ihori.

Text of Note

The dynamic efficiency effect of a change in the marginal capital income tax rate : the Nakasone-Takeshita tax reform / Tatsuo Hatta and Hideki Nishioka. Comment / Medhi Krongkaew. Comment / Assaf Razin -- The role of tax policy in Korea's economic growth / Irene Trela and John Whalley. Comment / Anne O. Krueger -- Aging of population, social security, and tax reform / Yukio Noguchi. Comment / Hiromitsu Ishi. Comment / Maria S. Gochoco. Comment / Charles E. McLure, Jr. -- Bequest taxes and accumulation of household wealth : U.S.-Japan comparison / Thomas A. Barthold and Takatoshi Ito. Comment / Ching-huei Chang. Comment / Hiromitsu Ishi -- Taxation of income from foreign capital in Korea / Kun-Young Yun. Comment / Toshihiro Ihori. Comment / Toshiaki Tachibanaki. Comment / Twatchai Yongkittikul.

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Text of Note

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 authors provide overviews, country studies, and analyses of the effect of taxes on specific economic behavior, including saving and economic growth. The overviews include an examination of the link between taxes and domestic capital formation in open economies, and a look at the similarities and differences in the tax structure of eight East Asian countries. Other papers address broad issues related to tax policy and economic performance. Contributors evaluate the effects of changing the marginal tax rate on income from capital; analyze the relation between Korea's tax structure and its rate of economic growth; study the impact of tax reform and the aging Japanese population on savings; compare and contrast the gift and estate tax systems of the United States and Japan; and examine whether the tax systems of Korea and Taiwan, particularly the taxation of foreign capital, distort resource allocation. Studies of the political and economic interactions that underlie tax reform in the United States, Japan, Korea, and Taiwan reveal that in au of these countries domestic political considerations were far more important than international issues when deciding on tax reforms. Economists, policymakers, and members of the business community will benefit from these studies.

Honʼyaku iin shachū, Japan

University of South Alabama

Taxation-- East Asia, Congresses.

Asie orientale-- Politique économique-- Congrès.

Belastinghervormingen.

Belastingpolitiek.

EAST ASIA.

Economic policy-- East Asia, Congresses.

Economic policy.

ECONOMIC POLICY.

FISCAL POLICY.

Impôt-- Asie orientale-- Congrès.

Steuerpolitik

Steuerreform

TAX REFORM.

TAX SYSTEMS.

Taxation-- East Asia, Congresses.

Taxation.

TAXATION.

East Asia, Economic policy, Congresses.

Asie orientale, Politique économique, Congrès.

East Asia.

Ostasien

Südkorea

Taiwan

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7

7

7

7

7

Number

336.2(5

Number

336.2(5)(08)

Number

Edition

Class number

Book number

Class number

Class number

Class number

Class number

Class number

Class number

System Code

System Code

System Code

System Code

System Code

System Code

Itō, Takatoshi,1950-

Krueger, Anne O.

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

Date of Transaction

20201208092427.0

Electronic name

[Book]

Y