This book examines the challenges that the ASEAN (Association of Southeast Asian Nations) members need to overcome in order to sustain and intensify economic growth. The ASEAN market is widely regarded as a new hub of growth, not least in light of increasing protectionism and declining economic...

The international community has come together to pursue certain fundamental, common goals over the coming period to 2030 to make progress toward ending poverty and hunger, improving social and economic well-being, preserving the environment and combating climate change, and maintaining peace....

Contents: Foreword -- Preface -- 1. Trends and patterns in intra-ASEAN migration / Aiko Kikkawa and Eric B. Suan -- 2. Skilled migration in the literature: What we know, what we think we know, and why it matters to know the difference / Elisabetta Gentile -- 3. Economic impacts of skilled labor...

The aim of the paper is to analyse the effects of some fiscal measures taken in the current economic context in Romania on the wealth of households. Specifically, we consider additional property taxation, 70% taxation of income without a justified source, and a correlation between a one-unit...

Shifting intellectual property (IP) rights across jurisdictions is a well-known strategy of multinationals to reduce corporate income taxation. We investigate the extent to which the flows of remunerations for the use of IP rights are affected by differences in corporate income and withholding...

This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...