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Anru Lee's In The Name of Harmony and Prosperity examines the labour and gender politics in the latest phase of Taiwan's economic restructuring. The author argues that the conventional wisdom that regards the interaction between culture and economy as a static relationship is problematic, and she sets out to develop a dialectic approach to culture and economy. Lee has collected a huge amount of data from fieldwork interviews and observational skills, and the research outcome further affirms the idea that the cultural dimension has to be taken into account in order to understand fully Taiwan's economic success. The book is divided into seven broad chapters: Taiwan's great transformation; From sunrise to sunset; The waning of a hard work ethic; The meaning of work; Between filial daughter and loyal sister; Guests from the tropics; and Bringing the global and the local.The author begins with a general description of Taiwan's economic transformation in recent decades, and then focuses on the latest changes in the textile industry in Homei, analysing how the local residents responded to and engaged in the changes. In chapter two, "From sunrise to sunset," Lee highlights the significance of the cultural ideal in Taiwan's decentralized production system. She argues that the "black-hand becoming boss" (heishou bian toujia) cultural notion helps to thwart the development of class consciousness in Taiwan's society and adds legitimacy to the factory owner's complaint of labour shortages and society's declining work ethic. Chapter three, "The waning of a hard work ethic," shows the paradoxical nature of the claims about the shortage of labour and explores the New Generation moral discourse, which involves a network value of hard work, equal opportunity and social mobility. Chapter four presents the life stories of three women from different generations and discusses the meaning of work to them. The author argues that not only gender but also other social institutions (such as the patrilineal kinship system, family and relations in production) have to be examined in order to fully comprehend the relationship between the economy and the formation of women's subjectivity.

This book analyses the evolution of the tax system and economic development in Taiwan over four decades, and argues that three crucial factors – prudent public sector expenditure, an effective revenue system and a set of export-oriented trade policies – contributed to the achievement of macroeconomic stability and growth in Taiwan from 1955 to 1995. It is divided into seven broad themes: evolution of the tax system; various stages of Taiwan's economic development; assessment of tax incentive policies in relation to investment, savings and economic growth; the evolution of Taiwan's trade policies; the correlation between tax policies and other macroeconomic variables; innovation and pragmatism in the inland tax administration; and the management of transaction costs with respect to the trade administration.The authors argue that like many other countries, Taiwan experienced hyperinflation and fiscal crisis after the Second World War. In order to solve the difficulties, instead of relying on foreign borrowing or using domestic private savings to finance itself, the Taiwanese government effectively limited public spending, which not only pushed inflation rates down but also created a stable macroeconomic environment. In addition, the operation of the tax system played a significant role in promoting economic development. For instance, instead of emphasizing the importance of income tax as a main tool for raising revenues, the government introduced state-run monopolies in alcoholic beverages and tobacco in 1950 and enforced the value-added tax system in 1986, providing a solid foundation for the revenue system. The authors find trade and macroeconomic policies, rather than income tax policies or subsidized finance measures, to be the main determinants in successful industrialization. On this basis, the authors conclude that the trade policies and tax administrative systems in Taiwan have been pragmatic and innovative, resulting in lower compliance costs and improved effectiveness and thereby making a direct contribution to the country's rate of economic growth.