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
List of Tables
5 International Comparison of Revenue Effectiveness
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100.00 Impact Attributed Adjustment Bank of Taiwan bonded factories business income tax capital cash flow commodity tax corporate countries customs duties Deed Tax domestic market duty relief earnings economic development economic growth EPZs equipment Executive Yuan export expansion export promotion export-oriented firms Fiscal foreign exchange gift tax growth rate implemented import duties import substitution incentive measures income tax system increased incremental land value indirect taxes individual income tax Initial Asset Value inputs interest rate Interest Subsidy Kaohsiung land tax land value tax machinery ment Ministry of Finance n/a n/a National Tax Administration percentage protection real exchange rate real wage reduced reductions and exemptions result savings rate Table Taipei Taiwan dollar tariff rates tax exemption tax holiday tax incentives tax policies tax rate tax reductions Tax Reform Tax Refunds tax returns tax revenues taxation taxpayers tion total tax value-added tax