Tax Reforms and Equity in Asia: The experience of the 1980's

Innocenti Occasional Papers, Economic Policy Series 42

  • Format
  • Author(s)
    • Manuelli, Andrea;
  • Publisher
    • UNICEF ICDC, Florence
  • Date of Publication
    • 1994
  • Pages
    • 60
  • IRC Stock Number
    • 149U
  • Publication Cost
    • free
  • Language
    • English


The 1980s witnessed a number of important shifts in fiscal policy in both the developed and the developing world. These reforms were carried out in response to such growing pressures as the debt crisis, which were hampering the basic operation of taxation and its overall performance in terms of revenue, fairness and efficiency. This paper examines the Asian experience of this process of change - identifying key reforms and assessing their effectiveness. Particular emphasis is placed throughout upon the equity implications of the various tax systems.


Thematic area

Economic Development   / 


economic aid   /  economic reform   /  tax reforms   /