Front matter, preface, table of contents: Takatoshi Ito, Anne O. Krueger (p. -11 - 0) (bibliographic info) (download)

Introduction: Takatoshi Ito, Anne O. Krueger (p. 1 - 6) (bibliographic info) (download)

1. International Interactions between Tax Systems and Capital Flows: Assaf Razin, Efraim Sadka (p. 9 - 30) (bibliographic info) (download)

2. The Role of Taxation in the Development of East Asian Economies: Vito Tanzi, Parthasarathi Shome (p. 31 - 65) (bibliographic info) (download)

3. Tax Reform in Japan: Masaaki Homma (p. 69 - 95) (bibliographic info) (download)

4. The Political Economy of Tax Reforms and Their Implications for Interdependence: United States: Charles E. McLure, Jr. (p. 97 - 116) (bibliographic info) (download)

5. Tax Reform in Korea: Taewon Kwack, Kye-Sik Lee (p. 117 - 136) (bibliographic info) (download)

6. An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation: Chuan Lin (p. 137 - 155) (bibliographic info) (download)

7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform: Tatsuo Hatta, Hideki Nishioka (p. 159 - 185) (bibliographic info) (download)

8. The Role of Tax Policy in Korea’s Economic Growth: Irene Trela, John Whalley (p. 187 - 210) (bibliographic info) (download)

9. Aging of Population, Social Security, and Tax Reform: Yukio Noguchi (p. 211 - 233) (bibliographic info) (download)

10. Bequest Taxes and Accumulation of Household Wealth: U.S.-Japan Comparison: Thomas A. Barthold, Takatoshi Ito (p. 235 - 292) (bibliographic info) (download)

11. Taxation of Income from Foreign Capital in Korea: Kun-Young Yun (p. 293 - 314) (bibliographic info) (download)

12. Tax Policy and Foreign Direct Investment in Taiwan: Ching-huei Chang, Peter W. H. Cheng (p. 315 - 338) (bibliographic info) (download)

List of Contributors, Indexes: Takatoshi Ito, Anne O. Krueger (p. 339 - 350) (bibliographic info) (download)