This study seeks to discern whether the current distribution of income determines the evolution of future income distribution and economic growth through fiscal policy. Fiscal policy consists of transfer payments or an income tax. Fiscal policy is determined by the level of development,...

In this paper a framework of tax reform requirements for Viet Nam is developed based on theories of taxation, particularly Optimal Tax Theory, and International Tax Reform Experience in market and transitional economies. The framework is then used to analyze the structure and system of taxation...

This paper surveys the empirical literature on total factor productivity (TFP) and the sources of growth in the East Asian Countries. It raises the queston whether the literature has helped us understand better the factors that have propelled growth in the region. The paper discusses the main...