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The Japanese tax system /

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This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the...

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Bibliographic Details
Main Author: Ishi, Hiromitsu, 1937-2018
Format: eBook
Language:English
Published: Oxford ; New York : Oxford University Press, 2001.
Edition:3rd ed.
Subjects:
Taxation > Japan.
Impôt > Japon.
BUSINESS & ECONOMICS > International > Taxation.
Taxation
Japan
Belastingen.
public finance
belastingen
taxes
economisch beleid
economic policy
overheidsbeleid
government policy
fiscaal beleid
fiscal policy
inkomen
income
recht
law
japan
Tax Law
Economic Policy
Belastingrecht
Economische beleid
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of Contents:
  • General Characteristcis of the Tax System
  • Background of the Japanese Tax System
  • Two Strategies of the Postwar Tax System
  • Tax Administration and Tax Equity 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 III. Corporation Taxation and Taxes on Capital
  • Principles of Corporate Taxation
  • Corporate Tax Levels and Tax Incentives
  • Inheritance and Gift Taxes
  • Land Tax Reform IV. Indirect Tax System
  • The Traditional Framework
  • The Value Added Tax
  • A Design of Environmental Tax V. Recent Tax Developments
  • Rebuilding the Tax System
  • Local Taxation and Intergovernmental Fiscal Relations
  • Appraisal and Further Reform.