This article uses the East Asian tax policy experience to shed light on 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, while the East Asian experience cannot be used as a model for the West, it can provide useful comparative input.
"The Plight of Tax Policy : an East Asian Perspective,"
Revenue Law Journal:
1, Article 2.
Available at: http://epublications.bond.edu.au/rlj/vol6/iss1/2