The Political economy of tax reform (University of Chicago Press, 1992)
Includes bibliographical references and indexes
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
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
Tax policy and foreign direct investment in Taiwan / Ching-huei Chang and Peter W.H. Cheng. Comment / Kwang Choi. Comment / Toshihiro Ihori
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 Is