Broadening the Tax Base: The Economics Behind It

This paper discusses the questions of what type of taxation and what type of broadening of the tax base are desirable from the point of economic theory, and evaluates the experiences of Asian countries from a comparative perspective. A country with a larger government expenditure as a ratio to GNP i...

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Bibliographic Details
Main Author: Koichi Hamada
Format: Article
Language:English
Published: World Scientific Publishing 1994-01-01
Series:Asian Development Review
Online Access:https://www.worldscientific.com/doi/10.1142/S0116110594000096