Micro and macroeconomics of tax reform: Indonesia
In: Journal of development economics, Band 19, Heft 3, S. 221-254
ISSN: 0304-3878
Indonesia enacted reforms in taxation in 1983. The new laws replace outdated, complicated and unproductive taxes adopted several decades earlier. The Indonesian reform made eclectic use of the lessons from similar fiscal exercises in Asia, Africa and Latin America and of recent innovations in tax analysis elsewhere, but was tailored to national objectives and constraints. (DSE)