List of tables -- List of figures -- Preface -- Pt. 1. Introduction and overview: 1. New directions in tax policy / Michael J. Boskin -- Pt. 2. General issues: 2. Tax principles in an international economy / Joel Slemrod -- 3. Principles of taxation applied to developing countries: what have we learned? / Arnold C. Harberger -- Pt. 3. Tax reform and developed countries: 4. Tax reform in Australia / Michael G. Porter and Christopher Trengove -- 5. Recent tax reform in Canada: policy responses to global and domestic pressures / John Whalley -- 6. The 1988 tax reform proposal inIsrael / Eytan Sheshinski -- 7. Tax reform debates in Japan / Yukio Noguchi -- 8. Sweden: tax reform in a high-tax environment / Ingemar Hansson and Cahrles Stuart -- 9. Tax reform in the United Kingdom: the recent experience /Andrew W. Dilnot and J. A. Kay -- 10. The U.S. tax reform of 1986: is it worth copying? / John B. Shoven -- Pt. 4. Tax reform and developing countries: 11. Economic reform in the people's Republic of China, 1979-1988 / Roger H. Gordon -- 12. Tax reform in an inflationary environment: the case of Colombia / Charles E. McLure, Jr. -- 13. Tax reform and the value-added tax: Indonesia / Malcolm Gillis -- 14. Tax reform issues in Mexico / Francisco Gil Díaz -- Pt. 5. Conclusion: 15. Appraising tax reform / Charles E. McLure, Jr. -- Notes and references -- About the contributors -- Index.