The Japanese tax system
著者
書誌事項
The Japanese tax system
Clarendon Press, 1993
2nd ed
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注記
Bibliography: p. [390]-400
Includes indexes
内容説明・目次
内容説明
This study makes available to English-speakers a comprehensive 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 a notably rich ground for in-depth study. This edition has been fully revised and updated, and contains three new chapters to incorporate the tax reforms of the early 1990s. Changes to consumption tax and to land tax are considered in detail to understand the recent development of the tax system. The comparative tables have been updated and equations recalculated, using extensive statistical data not publicly available. The book traces the development of the Japanese tax system from pre-World War II years to the present day.
目次
- Foreword by Carl Shoup
- Introduction
- Part I: Overview: General characteristics of the tax system
- Background of the Japanese tax system
- Two strategies of postwar tax system
- Tax administration and horizontal equity
- Part II: Individual Income Tax: Basic structures
- The erosion of individual income tax
- Inflation adjustments
- The taxation of investment income and savings
- Effects of taxation on the distribution of income
- Part III: Corporate taxation and other taxes: Principles of corporate taxation
- Corporate tax levels and tax incentives
- Inheritance and gift taxes
- The traditional framework of indirect taxes
- Local taxation and intergovernmental fiscal relations
- Part IV: Recent Tax Developments: Rebuilding the tax system
- The Value-added tax and its aftermath
- Land tax reform
- Appraisal and further reform
- References
- Name index
- Subject index
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