Taxation and Economic Development among Pacific Asian Countries

By Richard A. Musgrave; Ching-Huei Chang et al. | Go to book overview

References

Ahmad, E., and N. Stern, "Taxation for Developing Countries," Handbook of Development Economics, Vol. 2, ed. by H. Chenery and J. N. Srinivasan ( Amsterdam, Elsevier Science, 1989).

Baldwin, R. E., "The Case Against Infant-Industry Tariff Protection," Journal of Political Economy, Vol. 77, pp. 295-305 ( 1969).

Bird, R. M., Taxing Agricultural Land in Developing Countries ( Cambridge, Harvard University Press, 1974).

Brander, J. A., and B. J. Spencer, "Tariffs and the Extraction of Foreign Monopoly Rents Under Potential Entry," Canadian Journal of Economics, Vol. 14, pp. 371-389 ( 1981).

-----, "Export Subsidies and International Market Share Rivalry," Journal of International Economics, Vol. 18, pp. 88-100 ( 1985).

Chelliah, R. J., H. Baas, and M. R. Kelly, "Tax Ratios and Tax Effort in Developing Countries, 1969-71," Staff Papers, Vol. 22, pp. 187-205 ( 1975).

Corden, W. M., "The Normative Theory of International Trade," Handbook of International Economics, Vol. 1, ed. by R. W. Jones and P. B. Kenen ( Amsterdam, Elsevier Science, 1984).

Gandhi, V. P. et al., eds., Supply-Side Tax Policy: Its Reference to Developing Countries ( Washington, DC, IMF, 1987).

Goode, R., Government Finance in Developing Countries ( Washington, DC, Brookings Institution, 1984).

Hayashi, F., "Taxes and Corporate Investment in Japanese Manufacturing," paper presented to the International Symposium by the National Bureau of Economic Research and the Ministry of Finance, October 21-22, Tokyo, Japan ( 1985).

Hinrichs, H. H., A General Theory of Tax Structure Change During Economic Development, ( Cambridge, Harvard Law School International Tax Programme, 1966).

Homma, M. et al., Investment in Equipment and Business Taxation (in Japanese), Monograph No. 41 of the Research Institute of Economic Planning Agency, Cambridge ( March 1984).

Ishi, H., "A Reexamination of Generalizations of Tax Structure Development in Light of Japan's Experience," in Secular Trends of the Public Sector, ed. by H. C. Rechtenward ( Paris, Editions Cujas, 1978).

-----, The Japanese Tax System ( Oxford, England, Oxford University Press, 1989).

Iwata, K. et al., "The Cost of Capital for Investment in Equipment and Tax System" (in Japanese), Economic Analysis of the Research Institute of Economic Planning Agency, Vol. 107 ( February 1987).

Kaizuka, K., "Recent Developments in the Japanese Tax System," in Taxation, ed. by W. Block and M. Walker ( Fraser Institute, 1984).

-----, "Tax Incentives for Export," paper presented at the International Institute of Public Finance 44th Congress, Istanbul ( 1988).

Komiya, R., M. Fujiwara, and K. Suzumura, Industrial Policy of Japan ( Tokyo, Academic Press, 1988).

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