| Journal Call no. | HC411.B87 |
|---|---|
| Article Title | Who pays? : taxation in Asia. |
| Is Part Of | Business Asia ; v.29, no.24, 1 Dec 1997, p.12, illus. |
| Abstract | Comparing levels of taxation across countries provides a quick overview of the structure of fiscal incentives on offer to the private sector, as well as a country's level of development. Typically, as a country develops, its capacity to tax residents directly increases, while indirect taxes become less important as a source of revenue. Some of Asia's developed countries are bucking the trend, however, by seeking to expand their indirect tax revenue. |