Taxation in ASEAN and China : local institutions, regionalism, global systems and economic development

1. Greater China and South East Asia : a taxing problem? / Nolan Cormac Sharkey -- 2. Considering different approaches to tax law in China and ASEAN : a political, philosophical and pragmatic rationale / Nolan Cormac Sharkey -- 3. China's local tax regimes : devolution, tax farming and fiscal federalism / Hans Hendrischke, Barbara Krug and Ze Zhu -- 4. Localization of central taxation in China / Nolan Cormac Sharkey -- 5. Tax compliance and administrative challenges : lessons from the Philippine experience / David Chaikin and Maria Cadiz Dyball -- 6. Self assessment system in Malaysia : performance to date and challenges ahead / Ern Chen Loo and Margaret McKerchar -- 7. The impact of workplace learning groups on ethical behaviour in the Indonesian tax office / Kate Collier, Ali Rokhman and Sherria Ayuandini -- 8. Tax reform and economic development in Vietnam / Binh Tran-Nam -- 9. How history has shaped the Hong Kong revenue regime / Richard Cullen and Antonietta Wong -- 10. The impact of tax incentives on economic development in Singapore and Hong Kong / Stephen Phua Lye Huat and Andrew Halkyard -- 11. Bilateral tax treaties and ASEAN economic integration : current position and future prospects / Sunita Jogarajan -- 12. Tax residence and regions : addressing South East Asian transnationalism through ASEAN / Nolan Cormac Sharkey and Kathrin Bain -- 13. The wrap : impact of a region's tax systems on the changing world order / Yuri Grbich, Nolan Cormac Sharkey and Edmond Wong.