This study is divided into two parts. Part I covers the regional analysis of taxation of financial assets in SEACEN countries. It describes an overview of the tax system in the SEACEN countries and the impact of taxation of financial assets on savings. Part II consists of country chapters outlining the individual countrys tax system taxation of financial assets and the results of empirical investigation on how these taxes affect the respective countrys savings function. The participating countries are Indonesia Korea Malaysia Nepal Philippines Singapore Sri Lanka and Thailand.
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