04165nam 2200673Ia 450 991045114870332120200520144314.01-281-22362-X97866112236250-226-38700-310.7208/9780226387000(CKB)1000000000407756(EBL)408569(OCoLC)476229667(SSID)ssj0000223542(PQKBManifestationID)11186061(PQKBTitleCode)TC0000223542(PQKBWorkID)10201435(PQKB)11220306(MiAaPQ)EBC408569(DE-B1597)535799(OCoLC)781255450(DE-B1597)9780226387000(Au-PeEL)EBL408569(CaPaEBR)ebr10216907(CaONFJC)MIL122362(EXLCZ)99100000000040775619920227d1992 uy 0engurcn|||||||||txtccrThe political economy of tax reform[electronic resource] /edited by Takatoshi Ito and Anne O. KruegerChicago University of Chicago Pressc19921 online resource (362 p.)NBER-East Asia seminar on economics ;v. 1Description based upon print version of record.0-226-38667-8 Includes bibliographical references and indexes.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 IndexThe 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.NBER-East Asia Seminar on Economics (Series) ;v. 1.TaxationEast AsiaCongressesEast AsiaEconomic policyCongressesElectronic books.Taxation336.2/0095336.20095Itō Takatoshi1950-116437Krueger Anne O228886NBER-East Asia Seminar on EconomicsMiAaPQMiAaPQMiAaPQBOOK9910451148703321The political economy of tax reform2216444UNINA