Abstract: Foreword by Carl Shoup Introduction Part I: Overview: General characteristics of the tax system Background of the Japanese tax system Two strategies of postwar tax system Tax administration and horizontal equity Part 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 Part III: Corporate taxation and other taxes: Principles of corporate taxation Corporate tax levels and tax incentives Inheritance and gift taxes The traditional framework of indirect taxes Local taxation and intergovernmental fiscal relations Part IV: Recent Tax Developments: Rebuilding the tax system The Value-added tax and its aftermath Land tax reform Appraisal and further reform References Name index Subject index
Publication Year: 2001
Publication Date: 2001-01-01
Language: en
Type: book
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Cited By Count: 18
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