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Author : Atsuhiko Ikeda
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.:/5 (226 download)
Download or read book The Backgrounds of the Tax Reform in Japan written by Atsuhiko Ikeda and published by . This book was released on 1988 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : W. Elliot Brownlee
Publisher : Cambridge University Press
ISBN 13 : 1107355486
Total Pages : 689 pages
Book Rating : 4.1/5 (73 download)
Download or read book The Political Economy of Transnational Tax Reform written by W. Elliot Brownlee and published by Cambridge University Press. This book was released on 2016-04-28 with total page 689 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.
Author : Hiromitsu Ishi
Publisher : Oxford University Press
ISBN 13 : 0199242569
Total Pages : 454 pages
Book Rating : 4.1/5 (992 download)
Download or read book The Japanese Tax System written by Hiromitsu Ishi and published by Oxford University Press. This book was released on 2001 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 149830009X
Total Pages : 44 pages
Book Rating : 4.4/5 (983 download)
Download or read book Japan’s Corporate Income Tax written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2014-08-04 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
Author : Junko Kato
Publisher : Princeton University Press
ISBN 13 : 140082155X
Total Pages : 342 pages
Book Rating : 4.4/5 (8 download)
Download or read book The Problem of Bureaucratic Rationality written by Junko Kato and published by Princeton University Press. This book was released on 1994-10-31 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a detailed account of the political battles over Japanese tax reform during the last two decades, Junko Kato draws an unconventional portrait of bureaucratic motivation, showing how fiscal bureaucrats exploit their unique technical knowledge to influence policymaking. Rejecting the notion that the monopolization of policy expertise leads to bureaucratic domination, Kato contends that bureaucrats seek to increase their influence upon politicians by strategically sharing information. She also explores the reason for the relative strength of the bureaucratic organization in comparison to the governing party, whose interest in reelections and intra-party politics may pose dilemmas for individual politicians. In 1989, the Japanese Diet enacted a broad-based consumption tax after two failed attempts and in the face of widespread public disapproval. Its passage was all the more remarkable for coming just as a series of dramatic financial scandals had begun to undermine popular support for the ruling Liberal Democratic Party, fore-shadowing its fall from power four years later. Kato argues that skillful maneuvering by the Ministry of Finance, determined to ensure stable long-term revenues, was decisive in persuading a majority of legislators to oppose their constituents in endorsing an unpopular program of tax reform. Her careful analysis of the Japanese case holds important implications for the study of bureaucratic power and public policy in advanced industrial democracies elsewhere in East Asia and the West.
Author : Masaki Suzuki
Publisher :
ISBN 13 :
Total Pages : 102 pages
Book Rating : 4.:/5 (226 download)
Download or read book New Tax Reform in Japan written by Masaki Suzuki and published by . This book was released on 1987 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451953704
Total Pages : 36 pages
Book Rating : 4.4/5 (519 download)
Download or read book The Japanese Tax Reform written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-09-01 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobility among the industrial countries is a recent phenomenon and it is possible that the effect of domestic tax reform is dictated by international capital flows. The purpose of this paper is to examine whether the tax reform proposed recently in Japan satisfies the above principles, in particular, efficiency and equity, and to investigate the effects not only on the real economy in Japan, but also on capital outflows from Japan to abroad. Also, the aging problem is examined briefly.
Download or read book The 1920 Japanese Income Tax Reform written by and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Carl S. Shoup
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (634 download)
Download or read book Tax Reform in Japan written by Carl S. Shoup and published by . This book was released on 1949 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John B. Shoven
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments written by John B. Shoven and published by . This book was released on 1988 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Japan is in the midst of reforming its national level individual and corporation income tax systems. Last year it abandoned its large system of tax free savings accounts and lowered individual marginal tax rates. A much more radical proposal is currently being advocated by the government and is well along the way towards passage in the Diet. The new proposal would significantly lower the statutory rate for the corporation income tax, lower individual rates further and increase the tax thresholds, tax capital gains on securities for the first time, and introduce a type of value added tax. As a package, this would be the most important change in the Japanese tax system since 1950. This paper presents a brief summary of the Japanese income tax system and the changes in it that have been enacted or proposed. It also discusses and evaluates the pressures for reform, both domestic and international. Finally, the paper looks at how the taxation of capital income in Japan has changed since 1980 and how it compares to the U.S. taxation of capital income after our 1986 tax reform. One major finding of the paper is that the effective marginal tax rate on corporate capital income in Japan has increased sharply since 1980 from roughly five percent to about 32 percent. This change, which still leaves the marginal taxation on corporate investments somewhat lower in Japan than in the U.S., is due to both changes in the Japanese tax code and the virtual elimination of inflation in Japan.
Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1451820518
Total Pages : 171 pages
Book Rating : 4.4/5 (518 download)
Download or read book Japan written by International Monetary Fund and published by International Monetary Fund. This book was released on 1995-12-01 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Background Papers on Japan analyzes the recent movements of the yen from a long-term perspective. It reviews the movements in the real value of the yen during the post-war period. The paper highlights that movements in the Consumer Price Index (CPI)- and WPI-based real exchange rate are shown to be characterized by transitory deviations around stable time trends. The paper discusses potential explanations for the secular real appreciation of the yen. The paper also examines the tax reform issues in Japan.
Author : Junko Kato
Publisher :
ISBN 13 :
Total Pages : 716 pages
Book Rating : 4.:/5 (31 download)
Download or read book Tax Reform in Japan written by Junko Kato and published by . This book was released on 1992 with total page 716 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Bruce Bartlett
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book The Most Successful Tax Reform in History written by Bruce Bartlett and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article reviews the experience of the Shoup Mission to Japan, led by Columbia University economist Carl S. Shoup, in 1949. The bulk of its recommendations were enacted and gave Japan one of the best tax systems in the world, which laid the foundation for exceptional economic growth for the next 40 years.
Author : Takatoshi Ito
Publisher : University of Chicago Press
ISBN 13 : 0226387003
Total Pages : 362 pages
Book Rating : 4.2/5 (263 download)
Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Author :
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.:/5 (239 download)
Download or read book An Outline of Japanese Tax Reform written by and published by . This book was released on 1989 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yoshihiro Masui
Publisher :
ISBN 13 :
Total Pages : 6 pages
Book Rating : 4.:/5 (13 download)
Download or read book Taxation and Development in Japan written by Yoshihiro Masui and published by . This book was released on 2015 with total page 6 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses whether, and the extent to which, Japan supports the use of tax laws to encourage economic activities in targeted regions, in specified countries, or to attract investment within its borders.Starting from a brief introduction of historical background, the paper describes international aspects of Japan's tax system, measures to counter harmful tax competition and BEPS, and tax incentives for international transactions.The paper is part of a broader comparative research project. It is based on the questionnaire provided by the General Reporter, in preparation for the 19th Congress of the International Academy for Comparative Law held in Vienna in July 2014. The developments referenced reflect legislation and treaties as in force on June 1, 2015 (including 2015 tax reform).
Author : Yoshihiro Masui
Publisher :
ISBN 13 :
Total Pages : 10 pages
Book Rating : 4.:/5 (13 download)
Download or read book Introduction of the Authorised OECD Approach Into Japanese Domestic Law written by Yoshihiro Masui and published by . This book was released on 2015 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt: In March 2014, Japan introduced into its domestic law the Authorised OECD Approach (AOA), which changed the way in which profits attributable to a permanent establishment (PE) are calculated. In so doing, the 2014 tax reform comprehensively modernized Japan' s long-standing statutory provisions with regard to taxing the international income of multinational enterprises (MNEs). In fact, the AOA is only one of the important features of the 2014 tax reform.This article presents the background to the 2014 tax reform, summarizes its core elements and discusses its implications. It is argued that Japan took advantage of the new article 7 of the 2010 OECD Model Tax Treaty to meet the old challenges which had existed for a long time. In 1962, the source rule and taxation method in respect of foreign corporations with a PE were established in Japan. These have remained unchanged for more than 50 years. Legislative changes were considered necessary long before the new article 7 of the 2010 OECD Model Tax Treaty. The significance of the 2014 reform is that it took the opportunity to respond to the change to the OECD Model and successfully resolved the impasse that had long prevailed. The net benefits of the novel features of the 2014 reform must, however, be carefully evaluated.The scope of this article is intentionally limited in two respects. First, it focuses on the taxation of corporations, although the 2014 tax reform covers the international income taxation of both corporations and individuals. Second, this article discusses the taxation of foreign corporations, although the 2014 tax reform affects the taxation of non-resident entities doing business in Japan as well as the foreign tax credit for resident entities doing business abroad.
