LEADER 04627nam 2200685Ia 450 001 9910823589203321 005 20240418131826.0 010 $a1-281-22362-X 010 $a9786611223625 010 $a0-226-38700-3 024 7 $a10.7208/9780226387000 035 $a(CKB)1000000000407756 035 $a(EBL)408569 035 $a(OCoLC)476229667 035 $a(SSID)ssj0000223542 035 $a(PQKBManifestationID)11186061 035 $a(PQKBTitleCode)TC0000223542 035 $a(PQKBWorkID)10201435 035 $a(PQKB)11220306 035 $a(MiAaPQ)EBC408569 035 $a(DE-B1597)535799 035 $a(OCoLC)781255450 035 $a(DE-B1597)9780226387000 035 $a(Au-PeEL)EBL408569 035 $a(CaPaEBR)ebr10216907 035 $a(CaONFJC)MIL122362 035 $a(EXLCZ)991000000000407756 100 $a19920227d1992 uy 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 04$aThe political economy of tax reform /$feditors, Takatoshi Ito, Anne O. Krueger 205 $a1st ed. 210 1$aChicago :$cUniversity of Chicago Press,$d1992. 215 $a1 online resource (362 pages) $cillustrations 225 1 $aNBER-East Asia seminar on economics ;$vv. 1 300 $aDescription based upon print version of record. 311 0 $a0-226-38667-8 320 $aIncludes bibliographical references and indexes. 327 $tFront matter --$tNational Bureau of Economic Research --$tContents --$tPreface --$tIntroduction --$t1. International Interactions between Tax Systems and Capital Flows --$t2. The Role of Taxation in the Development of East Asian Economies --$t3. Japan Tax Reform in Japan --$t4. United States The Political Economy of Tax Reforms and Their Implications for Interdependence: United States --$t5. Korea Tax Reform in Korea --$t6. Taiwan An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation --$t7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform --$t8. The Role of Tax Policy in Korea's Economic Growth --$t9. Aging of Population, Social Security, and Tax Reform --$t10. Bequest Taxes and Accumulation of Household Wealth: US-Japan Comparison --$t11. Taxation of Income from Foreign Capital in Korea --$t12. Tax Policy and Foreign Direct Investment in Taiwan --$tContributors --$tAuthor Index --$tSubject Index 330 $aThe rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980's and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies. 410 0$aNBER-East Asia Seminar on Economics (Series) ;$v1. 606 $aTaxation$zEast Asia$vCongresses 607 $aEast Asia$xEconomic policy$vCongresses 610 $ataxation, reform, government, regulation, income, profit, business, industry, finance, economics, economy, israel, canada, united states, thailand, japan, philippines, korea, taiwan, east asia, capital flows, interdependence, value-added, growth, bequest, accumulation, wealth, household, assets, inheritance, social security, population, aging, retirement, labor, foreign direct investment, nonfiction. 615 0$aTaxation 676 $a336.2/0095 676 $a336.20095 701 $aIto?$b Takatoshi$f1950-$0116437 701 $aKrueger$b Anne O$0228886 712 12$aNBER-East Asia Seminar on Economics$d(1st :$f1990 :$eSeoul, Korea) 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910823589203321 996 $aThe political economy of tax reform$94041484 997 $aUNINA