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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| Format: | Article |
| Language: | English |
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World Scientific Publishing
1994-01-01
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| Series: | Asian Development Review |
| Online Access: | https://www.worldscientific.com/doi/10.1142/S0116110594000096 |