Focusing on the structural fiscal policy adjustments specifically in the field of tax and expenditure policy, this paper reviews the recent experience of the ASEAN countries in the area of fiscal policy reform and collects the major lessons that emerge from such endeavor. It reviews variations in broad fiscal aggregates as a background to the structural fiscal reforms and presents the tax policy reform of ASEAN countries. It also bestows some space on the changing size and composition of government expenditures in the region.
A Review of Fiscal Policy Reforms in ASEAN Countries in the 1980s
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