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The Japanese tax system Hiromitsu Ishi.
Detalles de publicación: Oxford [England] Clarendon Press New York Oxford University Press 1989.Descripción: xxiii, 347 p. ill. 24 cmISBN:- 0198286163
- 336.2/00952 20
- HJ2976 .I84 1989
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
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Descripciones mejoradas de Syndetics:
This first comprehensive description and incisive critique in English of the Japanese tax system traces its development from the pre-World War II period and the adoption of Shoup Tax Mission proposals in 1949-50, to the present. Part I introduces the system in an historical and contemporary context, Part II covers individual income tax, and Part III covers corporate taxation, indirect taxation, inheritance and gift taxes, and local taxation.
Includes index.
Bibliography: p. [332]-340.
Tabla de contenidos provista por Syndetics
- The Japanese Tax System(p. i)
- The Japanese Tax System(p. iii)
- List of Figures(p. xvii)
- List of Tables(p. xix)
- List of Abbreviations(p. xxiii)
- Part I Overview(p. 1)
- 1 General Characteristics of the Tax System(p. 3)
- 2 Background of the Japanese Tax System(p. 16)
- Appendix(p. 33)
- 3 Two Strategies of Postwar Tax Policy(p. 36)
- 4 Tax Administration and Tax Equity(p. 53)
- Part II Individual Income Tax(p. 73)
- 5 Basic Structures(p. 75)
- 6 The Erosion of Individual Income Tax(p. 94)
- Appendix(p. 107)
- 7 Inflation Adjustments(p. 110)
- 8 The Taxation of Investment Income and Savings(p. 130)
- 9 Effects of Taxation on the Distribution of Income(p. 147)
- Appendix(p. 162)
- Part III Corporate Taxation and Taxes on Capital(p. 165)
- 10 Principles of Corporate Taxation(p. 167)
- 11 Corporate Tax Levels and Tax Incentives(p. 187)
- 12 Inheritance and Gift Taxes(p. 204)
- Appendix(p. 217)
- 13 Land Tax Reform(p. 219)
- Part IV Indirect Tax System(p. 249)
- 14 The Traditional Framework of Indirect Taxes(p. 251)
- 15 The Value Added Tax(p. 268)
- 16 Design of Environmental Taxes(p. 300)
- Part V Recent Tax Developments(p. 317)
- 17 Rebuilding the Tax System(p. 319)
- 18 Local Taxation and Intergovernmental Fiscal Relations(p. 349)
- 19 Appraisal and Further Reform(p. 383)
- Name Index(p. 409)
- Subject Index(p. 411)