Papers and Briefs
Browse all ADB-researched or supported working papers and briefs.
Latest Papers and Briefs
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改革中国个人所得税制度
本出版物概述了自2018年中华人民共和国（中国）发布《个人所得税法修正案》以来，中国个人所得税制度的改革。 -
Reforming the Personal Income Tax System in the People's Republic of China
This publication outlines personal income tax system reforms in the People’s Republic of China (PRC) following the amendment of the country’s Personal Income Tax Law in 2018. -
The Case for Regional Cooperation in Trade and Investment Finance for Asia
This brief examines the role of export credit agencies (ECAs) in supporting trade and investment, and highlights how greater regional cooperation in Asia could enhance it. -
Human Capital and Participation in Global Value Chains: Evidence from Small and Medium-Sized Enterprises in Indonesia
The size, ownership structure, and financing capability of small and medium-sized enterprises drive their participation in global value chains. -
Revisiting the Public Debt Stability Condition: Rethinking the Domar Condition
Public debt sustainability depends on interest rate sensitivity to changes in government bond supply and demand. -
Disintegration of the EU and the Implications for ASEAN
Given the existence of major sources of conflicts and disputes and the history of mistrust between and among its members, disintegration is a distinct possibility for ASEAN. -
Digital Transformation: Some Implications for Financial and Macroeconomic Stability
Virtual AI-assisted financial intermediation is challenging financial intermediation and payment services that are based on personal contacts. -
Global Value Chain Participation and Firms’ Innovations: Evidence from Small and Medium-Sized Enterprises in Viet Nam
As small and medium-sized firms tend to improve existing products when they are more involved in global value chains, the government could use policies to incentivize these firms to demand better technology. -
Europe and Northeast Asia – Different Responses to Financial Crises
The tensions between national sovereignty and the need for democratic accountability make pursuing international coordination very challenging. -
Embracing Responsible Innovation and Empowering Consumers in the Digital Age
The financial literacy rates around the world are not even at 37% on average, and the top countries have rates that are barely above 70%.