EconLit Content Type: Book Reviews
Full-text book reviews from Journal of Economic Literature (JEL) appear in EconLit beginning with the September 1994 update. Book review records on EconLit include ISBN numbers, and book reviews are classified using the same subject descriptors that appear on the book record.
Searches may be limited to book reviews by including the document type "book review."
Sample EconLit book review record:
TITLE: Review of: The Political Economy of Tax Reform
AUTHOR(S): Westphal, Larry E. (Reviewer)
AUTHOR AFFILIATION: Swarthmore College
SOURCE (BIBLIOGRAPHIC CITATION): Journal of Economic Literature; 32 (4), December 1994, pages 1894-95.
DOCUMENT TYPE: Book Review
REVIEWED BOOK: Ito, Takatoshi; Krueger, Anne O., eds. The political economy of tax reform. NBER-East Asia Seminar on Economics, vol. 1. Chicago and London: University of Chicago Press, 1992. [ISBN: 0-226-38667-8]
PUBLICATION YEAR: 1994
POST-1990 DESCRIPTORS: Taxation and Subsidies: General (H200); tax; taxation
PRE-1991 DESCRIPTORS: National Taxation, Revenue, and Subsidies (3230)
ABSTRACT INDICATOR: No
BOOK REVIEW (FULL TEXT): This worthwhile volume is the result of a conference -- held in Seoul, Korea in June 1990--Jointly sponsored by the Korea Development Institute and the National Bureau of Economic Research. Each chapter will be of considerable value to readers interested in its subject matter.
The final two chapters focus on direct foreign investment. Kun-Young Yun carefully estimates effective tax rates on such investments made in Korea, finding that most rates are well below ten percent, with many being negative. In overview of direct investment in Taiwan, Chin-Huei Chang and Peter Cheng demonstrate that it also provides an attractive tax climate for direct investment.
I trust that the foregoing sketch of the volume's complete contents will suffice to entice the many readers who can benefit from one or more of its chapters.
ISBN/INTERNATIONAL STANDARD BOOK NUMBERS: 0-226-38667-8
ACCESSION NUMBER: 0348403