The Japanese Tax System
Published on 1. November 1989
Book
Hardback
352 pages
978-0-19-828616-5 (ISBN)
Description
This book makes available to non-Japanese speaking readers a description and critique of the Japanese tax system. Periods of war, post-war reconstruction, rapid economic development and moderated economic growth, have seen Japan's tax system undergo significant changes which make it suitable for studying. The author, who in addition to his research and teaching work has served on Japan's Tax Advisory Commission, traces the development of the system from pre-World War II years, through the adoption of the Shoup Tax Mission proposals in 1949-50 to the present day. He explores the origins and nature of these proposals and presents his own suggestions for further reform measures.
More details
Language
English
Place of publication
Oxford
United Kingdom
Publishing group
Oxford University Press
Target group
College/higher education
Professional and scholarly
Illustrations
39 line drawings, bibliography, index
ISBN-13
978-0-19-828616-5 (9780198286165)
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Schweitzer Classification
Persons
Content
Part 1 Overview: general characteristics of the tax system; background of the Japanese tax system; two strategies of postwar tax policy. Part 2 Individual income tax: basic structure; the erosion of individual income tax; inflation adjustements; the taxation of investment income and savings; effects of taxation on the distribution of income. Part 3 Corporate taxation and other taxes: principles of corporate taxation: corporate tax levels and tax incentives; inheritance and gift taxes; the indirect tax system; local taxation and intergovernmental fiscal relations. Part 4 Thinking about tax reform: moving towards a major tax reform; rebuilding the tax system; appraisal and further reform.