Taxation and Economic Development in Taiwan

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More About This Textbook

Overview

This volume, Taxation and Economic Development in Taiwan, is the product of a joint research collaboration between HIID and the Chung-Hua Institution for Economic Research. It is the latest volume in the series Harvard Studies in International Development, begun by HIID in 1991, and currently managed by the John F. Kennedy School of Government at Harvard University.
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Product Details

Meet the Author

Glenn P. Jenkins is Professor of Economics at Queen's University, Canada, and Eastern Mediterranean University, North Cyprus.

Chun-Yan Kuo is Senior Fellow of John Deutsch International, Queen's University, Canada.

Keh-Nan Sun is Research Fellow at the Chung-Hua Institution for Economic Research.

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Table of Contents

Acknowledgments
About the Authors
1 Issues in Taxation and Development 1
2 The Evolution of the Tax System 13
3 Economic Policy and the Stages of Economic Development 37
4 Promotion of Investment and Savings 61
5 Trade Protection and Export Promotion 95
6 Evaluation of the Impact of Tax Incentives, Real Wage Growth, and Real Exchange Rate Movements 125
7 Maintaining Compliance with Inland Taxes 161
8 Managing Transaction Costs of Trade Administration 185
9 Lessons Learned 205
App. A Evolution of the Tax Systems 213
App. B Tax Parameters 227
App. C Tax Relief for Exports and Customs Manpower 239
Selected Bibliography 247
Index 259
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