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The Japanese Tax System
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The Japanese Tax System

Hiromitsu Ishi

Abstract

The Japanese tax system has notably changed through the periods of post‐World War II; i.e., reconstruction, rapid economic growth, and recent economic stagnation. In order to clarify the function and the effect of tax policy and practices, it is important to analyse how the Japanese tax system has developed during each period, and how it has contributed to the performance, good or bad, of the Japanese economy. In addition, it is necessary to assess successive rounds of tax reforms in the past because they have been greatly debated so far particularly concerning the adoption of Japan's value‐ad ... More

Keywords: income distribution, inflation adjustment, Japan, Shoup Mission, tax, tax equity, tax erosion, tax policy, tax reform, value‐added tax

Bibliographic Information

Print publication date: 2001 Print ISBN-13: 9780199242566
Published to Oxford Scholarship Online: November 2003 DOI:10.1093/0199242569.001.0001

Authors

Affiliations are at time of print publication.

Hiromitsu Ishi, author
Hitotsubashi University, Tokyo

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