The Plight of Tax Policy: An East Asian Perspective

(1996) 6 Revenue Law Journal, 1

18 Pages Posted: 21 Feb 2013

See all articles by Richard Cullen

Richard Cullen

The University of Hong Kong - Faculty of Law

Date Written: January 1, 1995

Abstract

The article uses the East Asian tax policy experience to shed light on some fundamental uncertainties about the future direction of tax policy in the West. It highlights some of the broad questions facing tax policy analysis and suggests that, whilst the East Asian experience cannot be used as a model for the West, it can provide useful comparative input.

Suggested Citation

Cullen, Richard, The Plight of Tax Policy: An East Asian Perspective (January 1, 1995). (1996) 6 Revenue Law Journal, 1, Available at SSRN: https://ssrn.com/abstract=2221679

Richard Cullen (Contact Author)

The University of Hong Kong - Faculty of Law ( email )

Pokfulam Road
Hong Kong, Hong Kong
China

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