Introduction, Takatoshi Ito and Anne O. Krueger
Part I
1. International Interactions between Tax Systems and Capital Flows, Assaf Razin and Efraim Sadka
Comments: Toshihiro Ihori and John Whalley
2. The Role of Taxation in the Development of East Asian Economies, Vito Tanzi and Parthasarathi Shome
Comment: Joseph Y. Lim
Part II
3. Tax Reform in Japan, Masaaki Homma
Comments: Hiromitsu Ishi and Charles E. McLure, Jr.
4. The Political Economy of Tax Reforms and Their Implications for Interdependence: United States, Charles E. McLure, Jr.
5. Tax Reform in Korea, Taewon Kwack and Kye-Sik Lee
6. An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation, Chuan Lin
Comments: Ching-huei Chang and Kwang Choi
Part III
7. The Dynamic Efficiency Effect of a Change in the Marginal
Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform Tatsuo Hatta and Hideki Nishioka
Comments: Medhi Krongkaew and Assaf Razin
8. The Role of Tax Policy in Korea's Economic Growth, Irene Trela and John Whalley
Comments: Anne O. Krueger
9. Aging of Population, Social Security, and Tax Reform, Yukio Noguchi
Comments: Hiromitsu Ishi, Maria S. Gochoco, and, Charles E. McLure, Jr.
10. Bequest Taxes and Accumulation of Household Wealth: U.S.Japan Comparison, Thomas A. Barthold and Takatoshi Ito
Comments: Ching-huei Chang and Hiromitsu Ishi
11. Taxation of Income from Foreign Capital in Korea , Kun-young Yun
Comments: Toshihiro Ihori, Toshiaki Tachibanaki, and Twatchai Yonkittikul
12. Tax Policy and Foreign Direct Investment in Taiwan Ching-huei Chang and Peter W. H. Cheng
Comments: Kwang Choi and Toshihiro Ihori