Taxation and Economic Development among Pacific Asian Countries

By Richard A. Musgrave; Ching-Huei Chang et al. | Go to book overview
national Service Company, which operates on behalf of Westinghouse Electric Corporation, to pay penalty taxes of 1.121 billion won for its alleged evasion of corporate income taxes arising from participation in the construction of Korea's nuclear power plants. Additional unpaid taxes totaling some 20 billion won were imposed in 1988 on the incomes earned in Korea between 1982 and 1987. See Korea Business World, February 1989, p. 40. This was the first officially announced case in which penalty tax was imposed on a multinational firm operating in Korea.
9.
Ministry of Finance, Tax System Development Deliberation Committee, Report on Korea's Tax System Development (in Korean), December 1985, p. 308.
10.
The minimum acceptable rate of return on DFI in developing countries ranges from 9 to 15 percent ( Lal, 1975; Koo and Bark, 1988).
11.
So far there has been no official indication that Korean firms have utilized tax havens to evade taxes.

References

Adams, J. D.R., and J. I. Whalley, The International Taxation of Multinational Enterprise in Developed Countries. Westport, Conn.: Greenwood Press, 1977.

Arnold, B. J., The Taxation of Controlled Foreign Corporations: An International Comparison. Toronto: Canadian Tax Foundation, 1986.

Boadway, Robin W., and David E. Wildasin, Public Sector Economics, 2nd ed. Boston: Little, Brown, 1984.

Brean, D. J., International Issues in Taxation: The Canadian Perspective. Toronto: Canadian Tax Foundation, 1984.

Caves, R. E., Multinational Enterprise and Economic Analysis. Cambridge, U.K.: Cambridge University Press, 1982.

Deutsch, A., and G. P. Jenkins, "Tax Incentives, Revenue Transfers, and the Taxation of Income from Foreign Investment," in W. R. Thirsk and J. Whalley, eds., Tax Policy Options in the 1980s. Toronto: Canadian Tax Foundation, 1982, pp. 217-254.

Goldberg, Honey L., "Conventions for the Elimination of International Double Taxation Toward a Developing Country Model," Law and Policy in International Business, No. 3, 1983, pp. 833-909.

Hartman, David G., "Tax Policy and Foreign Direct Investment in the United States," National Tax Journal, No. 4, 1984, pp. 475-487.

Heller, J., and K. M. Kauffman, Tax Incentives for Industry in Less Developed Countries. Cambridge, Mass.: The Law School of Harvard University, 1963.

Jenkins, G. P., "Taxes and Tariffs and Evaluation of the Benefits from Foreign Investment," Canadian Journal of Economics, 12, August 1979, pp. 410-425.

Jenkins, G. P., and A. Deutsch, "Foreign Tax Credits and the International Interdependence of Corporate Tax Policies," Cambridge, Mass.: Harvard Institute of Economic Research, Discussion Paper 384, 1974.

Koo, Bohn Young, "The Role of Direct Foreign Investment in Korea's Recent Economic Growth," in W. Galenson, ed., Trade and Investment. Madison: University of Wisconsin Press, 1985, pp. 176-216.

Koo, Bon-Ho, and Taeho Bark, "Recent Trends, Government Policies and theEconomic Impact of Direct Investment in Korea,"

-192-

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Taxation and Economic Development among Pacific Asian Countries
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • 1 - Introduction 1
  • Notes 10
  • 2 - Indonesian Tax Reform, 1985-1990 11
  • Notes 41
  • References 42
  • 3 - The Tax System and Economic Development in Japan 44
  • Notes 61
  • References 62
  • 4 - Tax Reform in the Philippines 64
  • Notes 80
  • 5 - Tax Reform in Malaysia: Trends and Options 82
  • Notes 100
  • References 101
  • 6 - Property Taxation as a National Policy Tool in Taiwan 104
  • Notes 116
  • References 116
  • Notes 137
  • References 138
  • 8 - Effective Corporate Tax Rates on Capital Income in Hong Kong 140
  • Notes 153
  • 9 - Tax Policy and Business Investment: Taiwan's Manufacturing Industry 156
  • Notes 165
  • References 167
  • 10 - The International Dimension of Korean Tax Policy 168
  • Notes 191
  • References 192
  • 11 - Tax Incentives for Export Promotion in Japan, 1953-1964 194
  • Notes 207
  • References 208
  • 12 - International Aspects of Income Taxation in Taiwan 210
  • Notes 221
  • References 223
  • 13 - Financing Social Security in Singapore Through the Central Provident Fund 225
  • Notes 255
  • References 255
  • 14 - A New Role for Fiscal Policy and Tax Finance in Korea 259
  • Notes 275
  • References 276
  • About the Book 280
  • About the Editors and Contributors 281
  • Index 283
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