Public policies in Asian countries have a focus on development and growth with a very limited attention to redistribution and equity. As a consequence, these countries have a low fiscal pressure and a "light" welfare state. We analyze the determinants of tax revenue and investigate the tax composition in a sample of eleven Asian countries. Political factors, such as the level of democratization of the country, turn out to play a crucial role.
Democracy and Taxation in Asian countries
PROFETA, PAOLA ANTONIA;SCABROSETTI, SIMONA
2009
Abstract
Public policies in Asian countries have a focus on development and growth with a very limited attention to redistribution and equity. As a consequence, these countries have a low fiscal pressure and a "light" welfare state. We analyze the determinants of tax revenue and investigate the tax composition in a sample of eleven Asian countries. Political factors, such as the level of democratization of the country, turn out to play a crucial role.
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