Fiscal Systems and Practices in ASEAN

Fiscal Systems and Practices in ASEAN

Author: Mukul G. Asher

Publisher: Institute of Southeast Asian

Published: 1989

Total Pages: 234

ISBN-13: 9813035501

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While extensive literature is available on various aspects of economic development in the ASEAN countries, there has been no book-length treatment of the fiscal systems and practices in these countries. This study fills the gap in the existing literature. In addition to the five country papers, an introductory chapter provides a comparative overview of ASEAN fiscal systems and practices, as well as compares the levels and structure of taxation in the ASEAN countries with those in the East Asian and industrialized countries. The contributors are public finance specialists from the various ASEAN countries.


Property Tax in Asia

Property Tax in Asia

Author: William McCluskey

Publisher:

Published: 2021-12

Total Pages: 552

ISBN-13: 9781558444232

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This volume showcases the first comprehensive assessment of property tax in Asia. It provides authoritative data on legislation, tax administration practices, revenue statistics, reform proposals, new technology, and political debate to raise awareness of the potential for land-based revenue throughout these regions.


Fiscal Frameworks and Financial Systems in East Asia

Fiscal Frameworks and Financial Systems in East Asia

Author: Wendy Dobson

Publisher: University of Toronto Press

Published: 1998-10-19

Total Pages: 204

ISBN-13: 1442638303

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This volume addresses the two key financing constraints that firms must face: taxation and finance. The taxation analysis focuses on how tax systems in selected Asian economies affect growth and the relative competitiveness of foreign and domestic enterprises. It outlines key features of the systems and provides a set of guidelines for potential foreign investors as to how these systems compare with each other (and with those in Canada and the United States) and predict future developments (including financial innovation and the internet). The study of financial frameworks focuses on corporate finance and analyzes the relationship between financing patterns and the level of development of securities markets and financial liberalization in the region. It focuses on the issue of how firms finance investments and the extent to which they depend on retained earnings and funding obtained through the market. Both studies include Japan, China, Hong Kong, Taiwan, Singapore, Korea, Indonesia, Malaysia, Thailand and Philippines. Both also consider the implications of taxation for savings and investment flows in domestic economies and across borders-and the implications of public sector demand for savings for corporate financing constraints.


Tax Systems and Tax Reforms in South and East Asia

Tax Systems and Tax Reforms in South and East Asia

Author: Luigi Bernardi

Publisher: Routledge

Published: 2007-01-24

Total Pages: 308

ISBN-13: 1134168322

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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.


Southeast Asia

Southeast Asia

Author: Chong-Yah Lim

Publisher: World Scientific

Published: 2001

Total Pages: 440

ISBN-13: 9789810246082

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"This is an important and up-to-date (including a chapter on the Asian financial crisis and recovery) book by a most pre-eminent economist, who does not only have a distinguished academic career but also actual policy involvement at a high level. The book mixes accurate description with interesting theoretical analysis (notably the author's theories of EGOIN, Triple C, and the S Curve) and sensible policy recommendations." Professor Yew-Kwang Ng Professor of Economics, Department of Economics Monash University, Melbourne, Australia "This is an important study of the economies of South-East Asia. Professor Lim draws upon many years of research and experience to make comparisons between countries and to track changes over time. His title reflects his optimism but also his caution. Much has been done. Much remains to be done. There is a long road ahead before the countries of South-East Asia can look back on their achievements and say that they are fully developed at last." Professor David Reisman Visiting Professor of Economics Nanyang Technological University, Singapore "This book provides a comprehensive analysis of Southeast Asia's economic progress and prospects. Written by one of the region's most distinguished development economists, the book will be welcomed by graduate students and researchers and by policy-makers in the region, all of whom will learn much from this authoritative and insightful volume." Professor Colin Kirkpatrick Professor of Economics and Director Institute for Development Policy and Management The University of Manchester, Manchester, United Kingdom "There are very few economists in Southeast Asia today who can writeauthoritatively about Southeast Asian economies, and Professor Lim is prominently one among these few. The book leads the readers through more than 40 years of postwar development to the present day where many of these Southeast Asian nations are recovering from the recent devastating economic crisis. Professor Lim's insights into the economic history and development of countries in Southeast Asia make the readers feel comfortable to go through the book quickly. After finishing it, most of us should feel confident that Southeast Asia is still a unique region, and despite the current economic crisis, there is still great economic future for Southeast Asians." Dr Medhi Krongkaew Professor of Economics and Director Institute of East Asian Studies Thammasat University, Bangkok, Thailand "Southeast Asia has gone a long way to what it has become today. It has yet to travel another long road ahead to becoming an economically developed region. The author has successfully described the region's milestones and obstacles, both in looking back and in looking into the future. It also offers a useful theoretical construct to prescribe and predict Southeast Asia's development process. The book is to date the most comprehensive treatment of Southeast Asia as an economic region. It is even more valuable as it is written by an insider to the region and its development problems. This is the textbook the region has been waiting for. In fact, it is a book for every interested person to read." Dr Hadi Soesastro Executive Director Centre for Strategic and International Studies (CSIS) Jakarta, Indonesia " it is very well written and thoroughly researched. The volume clearly achievesthe author's stated intention of providing a useful book to both graduate and undergraduate students whose academic foci is on Southeast Asia, and to policy-makers and others who are interested in policy options in the ten ASEAN countries this reviewer recommends the book enthusiastically and without reservation." ASEAN Economic Bulletin, Dec 2001