ABSTRACT
When compared with other areas of the world’s economy, the case of South and East Asia is somewhat particular. The region is not just fast growing, but also highly integrated, as in North America or in Western Europe, for instance. The participant countries are, however, barely homogeneous, like in South America or, to a lesser degree, in Eastern Europe. There is a lack of a supra-national authority able to provide coordinating policies for single countries and to harmonize their institutions. This particular feature is fraught with consequences for most tax policy issues.
