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Most studies of land taxation in Asia have found that its importance has declined over the 20th century, as a proportion of total government revenues and often in absolute terms. In fact, this decline started well before 1940 in most colonial territories in Asia, as well as in Japan. The paper explores the reasons for this decline in the context of several former colonies in Asia, including British India, Indonesia, the Philippines, Taiwan and Korea. The paper also examines why attempts to revive land taxation, especially in rural areas as a source of revenue for sub-national governments, have often been disappointing, and draws some lessons for future policies. [ABSTRACT FROM AUTHOR]

Using time series dam over the past four decades, the 1960s to I990s, this paper examines rive pricing policies in Thailand. Indonesia and the Philippines, IT analyses the determinants of the paths along which these policies have moved. While it confirms the findings of previous analyses, that price stabilization has been a major policy achievement it also reveals that stabilization was not necessarily sustained over the entire survey period. It finds that politico-economic factors—such as entry into the GATT. increase in per capita GDP and achievement of rice self-sufficiency—have been among the determinants of rice pricing policy, hut the ways in which these factors have affected policy vary among these countries. Such variation, which previous cross-country studies have not analysed, is a reflection of variations in the roles of rice and in the attitudes of policy-makers in these economies. In its conclusion, this ,study draws policy implications for each country, taking into account differences in the impact. [ABSTRACT FROM AUTHOR]