Ito, Takatoshi, Krueger, Anne O. 　著

目次

Introduction, Takatoshi Ito and Anne O. Krueger Part I 1. InternationalInteractions between Tax Systems and Capital Flows, Assaf Razin and EfraimSadka Comments: Toshihiro Ihori and John Whalley 2. The Role of Taxation inthe Development of East Asian Economies, Vito Tanzi and Parthasarathi ShomeComment: Joseph Y. Lim Part II 3. Tax Reform in Japan, Masaaki HommaComments: Hiromitsu Ishi and Charles E. McLure, Jr. 4. The PoliticalEconomy of Tax Reforms and Their Implications for Interdependence: UnitedStates, Charles E. McLure, Jr. 5. Tax Reform in Korea, Taewon Kwack andKye-Sik Lee 6. An Appraisal of Business Tax Reform in Taiwan: The Case ofValue-Added Taxation, Chuan Lin Comments: Ching-huei Chang and Kwang ChoiPart III 7. The Dynamic Efficiency Effect of a Change in the Marginal CapitalIncome Tax Rate: The Nakasone-Takeshita Tax Reform Tatsuo Hatta and HidekiNishioka Comments: Medhi Krongkaew and Assaf Razin 8. The Role of Tax Policyin Korea's Economic Growth, Irene Trela and John Whalley Comments: Anne O.Krueger 9. Aging of Population, Social Security, and Tax Reform, YukioNoguchi Comments: Hiromitsu Ishi, Maria S. Gochoco, and, Charles E. McLure,Jr. 10. Bequest Taxes and Accumulation of Household Wealth: U.S.JapanComparison, Thomas A. Barthold and Takatoshi Ito Comments: Ching-huei Changand Hiromitsu Ishi 11. Taxation of Income from Foreign Capital in Korea ,Kun-young Yun Comments: Toshihiro Ihori, Toshiaki Tachibanaki, and TwatchaiYonkittikul 12. Tax Policy and Foreign Direct Investment in TaiwanChing-huei Chang and Peter W. H. Cheng Comments: Kwang Choi and ToshihiroIhori