The Japanese Tax System

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Publisher : Oxford University Press
ISBN 13 : 0199242569
Total Pages : 454 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis The Japanese Tax System by : Hiromitsu Ishi

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.

The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments

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Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments by : John B. Shoven

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 1990 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Japanese Tax Reform

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Author :
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis The Japanese Tax Reform by : Toshiaki Tachibanaki

Download or read book The Japanese Tax Reform written by Toshiaki Tachibanaki and published by International Monetary Fund. This book was released on 1990-09 with total page 48 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.

Japan’s Corporate Income Tax

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Publisher : International Monetary Fund
ISBN 13 : 149830009X
Total Pages : 44 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Japan’s Corporate Income Tax by : Ruud A. de Mooij

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.

The Political Economy of Transnational Tax Reform

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Publisher : Cambridge University Press
ISBN 13 : 1107355486
Total Pages : 689 pages
Book Rating : 4.1/5 (73 download)

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Book Synopsis The Political Economy of Transnational Tax Reform by : W. Elliot Brownlee

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.

Tax Reform in the United States and Japan

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Author :
Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Tax Reform in the United States and Japan by :

Download or read book Tax Reform in the United States and Japan written by and published by . This book was released on 1991 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Problem of Bureaucratic Rationality

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Author :
Publisher : Princeton University Press
ISBN 13 : 140082155X
Total Pages : 342 pages
Book Rating : 4.4/5 (8 download)

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Book Synopsis The Problem of Bureaucratic Rationality by : Junko Kato

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.

An Outline of Japanese Tax Reform

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Author :
Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.:/5 (239 download)

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Book Synopsis An Outline of Japanese Tax Reform by :

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:

The Tax System in Japan

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Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Tax System in Japan by : Thomas Dalsgaard

Download or read book The Tax System in Japan written by Thomas Dalsgaard and published by . This book was released on 2000 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Japanese Tax Reform and the Current Account Balance in the Late 1980s

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Author :
Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Japanese Tax Reform and the Current Account Balance in the Late 1980s by : Kathleen Stapler Adler

Download or read book Japanese Tax Reform and the Current Account Balance in the Late 1980s written by Kathleen Stapler Adler and published by . This book was released on 1993 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Japanese Tax Reform

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (113 download)

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Book Synopsis The Japanese Tax Reform by : Toshiaki Tachibanaki

Download or read book The Japanese Tax Reform written by Toshiaki Tachibanaki and published by . This book was released on 1990 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Japanese Tax Reform

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Author :
Publisher :
ISBN 13 :
Total Pages : 31 pages
Book Rating : 4.:/5 (77 download)

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Book Synopsis Japanese Tax Reform by : Toshiaki Tachibanaki

Download or read book Japanese Tax Reform written by Toshiaki Tachibanaki and published by . This book was released on 1988 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:

New Tax Reform in Japan

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Publisher :
ISBN 13 :
Total Pages : 102 pages
Book Rating : 4.:/5 (226 download)

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Book Synopsis New Tax Reform in Japan by : Masaki Suzuki

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:

Outline of Japanese Tax

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Publisher :
ISBN 13 :
Total Pages : 418 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Outline of Japanese Tax by : Japan. Ōkurashō. Shuzeikyoku

Download or read book Outline of Japanese Tax written by Japan. Ōkurashō. Shuzeikyoku and published by . This book was released on 2003 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The japanese tax reform and the effective rate of tax on japanese corporate investments

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Author :
Publisher :
ISBN 13 :
Total Pages : 27 pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis The japanese tax reform and the effective rate of tax on japanese corporate investments by : Jhon B. Shoven

Download or read book The japanese tax reform and the effective rate of tax on japanese corporate investments written by Jhon B. Shoven and published by . This book was released on 1988 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Backgrounds of the Tax Reform in Japan

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Author :
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.:/5 (226 download)

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Book Synopsis The Backgrounds of the Tax Reform in Japan by : Atsuhiko Ikeda

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:

Tax Reform in Japan

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Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (634 download)

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Book Synopsis Tax Reform in Japan by : Carl S. Shoup

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: