Tax Systems and Tax Reforms in South and East Asia

Author:   Luigi Bernardi (Università degli Studi di Pavia, Italy) ,  Angela Fraschini (Università del Piemonte Orientale, Italy) ,  Parthasarathi Shome (International Monetary Fund, USA)
Publisher:   Taylor & Francis Ltd
ISBN:  

9780415512442


Pages:   272
Publication Date:   08 August 2013
Format:   Paperback
Availability:   In Print   Availability explained
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Tax Systems and Tax Reforms in South and East Asia


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Overview

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.

Full Product Details

Author:   Luigi Bernardi (Università degli Studi di Pavia, Italy) ,  Angela Fraschini (Università del Piemonte Orientale, Italy) ,  Parthasarathi Shome (International Monetary Fund, USA)
Publisher:   Taylor & Francis Ltd
Imprint:   Routledge
Dimensions:   Width: 15.60cm , Height: 1.50cm , Length: 23.40cm
Weight:   0.430kg
ISBN:  

9780415512442


ISBN 10:   0415512441
Pages:   272
Publication Date:   08 August 2013
Audience:   College/higher education ,  Tertiary & Higher Education
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

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

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Author Information

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.

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