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Tax Systems and Tax Reforms in South and East Asia: Routledge International Studies in Money and Banking

Autor Luigi Bernardi, Angela Fraschini, Parthasarathi Shome
en Limba Engleză Paperback – 8 aug 2013
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.
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Specificații

ISBN-13: 9780415512442
ISBN-10: 0415512441
Pagini: 272
Ilustrații: 57 black & white tables, 16 black & white line drawings
Dimensiuni: 156 x 234 x 15 mm
Greutate: 0.43 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge International Studies in Money and Banking

Locul publicării:Oxford, United Kingdom

Public țintă

Postgraduate

Cuprins

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

Notă biografică

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.

Descriere

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. It is unique in being the first systematic treatment of the topic.