The paper discusses the main aspects of taxation in South and East Asia. Particolar attention is given to the main issues which emerge from the tax systems of China, India, Japan, Malysia, South Korea and Thailand

South and East Asia are a particularly fast developing world economic areas, and are becoming increasingly more economically integrated. These countries, however, are not homogenous, and are lacking in any supra - national Authority. The total fiscal pressure of South and East Asian countries...

Notwithstanding the repeated efforts of the European Authorities to harmonize and coordinate countries’ taxation, and in spite of the effects of international tax competition, in 2009 EA taxation was still far from being homogeneous among Member Countries. Given this situation, the purpose of...

In periods of economic recession and budget constraints, it becomes essential for the governments to understand which tax revenues are more likely to guarantee a stable or increasing amount of revenues able to support the provision of main public services without depending too much on variation...

The paper outlines the main current issues concerning Public Finance in Italy. It is divided in three parts. The first part discusses the overall budget policy. Italy is in need to support the recovery from economic crisis, however budget action is limited by European constraints. Different way...

Professor Slemrod’s IFS annual lecture (2006) concerning recent fiscal development in the U.S. is an interesting, thoughtful piece of high level taxation theory. However, I believe a couple of remarks ought to be made here. One is that the lecture sounded somewhat “American” to the ears of...

The paper discusses the ecvolution of public budget situation in Italy since the year 2000 to day. Moreover, the paper focuses on a forecast at medium-term of public finance's equilibrium in Italy. The conclusion emerges that it will be very difficult to combine budget sustainability with the...

This paper is devoted to present and to discuss the evolution of tax systems in Europe since the middle of the 1990s. EU25 as well as EU15 and NMS countries are considered. First of all, in par. 2, the quantitative trends of revenue are considered, since 1995 to 2006 (last detailed data...

The relative merits of direct vs. indirect taxes have been largely debated since the advent of public finance theory. The current phase of the discussion concerns the relative ability of these two kinds of taxes to creating a more growth-friendly environment. The prevailing view favours indirect...

This paper is part of a wider research concerning taxation systems an reforms carried on ar the Departemnt of Pubic economics of the Uiversity of Pavia -I taly. These country studies refer to Argentina, Brazil, Chile, Costa Rica, Colombia, Mexico, Paraguay and Uruguay and are due to eminent...