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Citations since 2016
4 Research Items
Most tax revenue and tax policy research papers discuss historical developments and the current challenges of raising tax revenue. This paper takes a long term view and addresses the possible futures of tax revenue using the Three Horizons model. With the help of this model, it outlines possible futures for raising tax revenue in an environment of...
Many contemporary social, economical and political studies in the area of taxation do not give any definition of the term tax. Apparently it is assumed that everybody understands what the word tax means. This article discusses the practical application of various definitions of taxes and their often overlooked shortcomings,3 particularly in the Asi...
This article analyses the drafting and adoption of the 1983 Indonesian Income Tax Law and the ways this process was shaped by the political circumstances of the time. It seeks to provide an insight into the constraints faced by the makers of the law,and into the influences various actors brought to bear on the final outcome. The impact on the proce...
This paper analyses the implication of the crisis for tax systems and tax reform strategies in Southeast Asia. The impact of the crisis will be felt at government, tax administration and taxpayers’ level. Interdependencies among them have become even more relevant as Southeast Asian countries attempt to tackle the economic crisis. For example, prob...
Many countries overhaul their tax systems from time to time. In the Asian region countries like Indonesia, China, Malaysia, the Philippines, Singapore, Vietnam and Thailand have all undergone drastic tax reforms in the last 20 years. The need to fill the government coffers, attract foreign investment and make the tax system more equitable are among...