Taxation and Economic Development in Taiwan
John F. Kennedy School of Government, Harvard University and Chung-Hua Institution for Economic Research, 2003 - Business & Economics - 284 pages
Documenting the evolution of economic development and fiscal policies in Taiwan over the last four decades, this work explores the effectiveness of specific tax and trade policies. The authors make a major revision to the previously accepted role played by the export processing zones and the protection of domestic producers from foreign competition. The extensive use of duty exemption systems enabled the government to create competition among the exporting firms, and the innovative design of economic policies and administrative systems helped the private sector generate savings, expand investments, and promote exports. This work analyzes how unique fiscal policies and administrative practices were designed to foster the rapid growth and development of Taiwan during this period.
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The Evolution of the Tax System
Economic Policy and the Stages of Economic Development
Accelerated Public Works Construction 19741983
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100.00 Impact Attributed amount bonded factories Bracket business income tax business tax cash flow commodity tax costs customs duties Deed Tax deficit domestic market earnings economic development economic growth enterprises EPZs equipment Executive Yuan expenditures export expansion export promotion export-oriented firms fiscal foreign exchange gift tax growth rate House Tax implemented import duties import substitution Income Rate Income income tax system increased incremental land value indirect taxes individual income tax industries Initial Asset Value Kaohsiung land tax land value tax ment Ministry of Finance monopoly profits National Tax Administration percentage period protection public sector real exchange rate real wage rebate reduced Republic of China savings rate stage of economic Statistics T A B L E Taipei Taiwan dollar tariff rates tax exemption tax holiday tax incentives tax policies tax rate tax reductions Tax Reform tax returns Tax Tax taxation taxpayers tion value-added tax