Pub. Date:
Oxford University Press
The Japanese Tax System / Edition 3

The Japanese Tax System / Edition 3

by Hiromitsu IshiHiromitsu Ishi


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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.

Product Details

ISBN-13: 9780199242566
Publisher: Oxford University Press
Publication date: 05/03/2001
Edition description: REV
Pages: 456
Product dimensions: 8.80(w) x 5.80(h) x 1.40(d)

Table of Contents

I. Overview
1. General Characteristcis of the Tax System
2. Background of the Japanese Tax System
3. Two Strategies of the Postwar Tax System
4. Tax Administration and Tax Equity
II. Individual Income Tax
5. Basic Structures
6. The Erosion of Individual Income Tax
7. Inflation Adjustments
8. The Taxation of Investment Income and Savings
9. Effects of Taxation on the Distribution of Income
III. Corporation Taxation and Taxes on Capital
10. Principles of Corporate Taxation
11. Corporate Tax Levels and Tax Incentives
12. Inheritance and Gift Taxes
13. Land Tax Reform
IV. Indirect Tax System
14. The Traditional Framework
15. The Value Added Tax
16. A Design of Environmental Tax
V. Recent Tax Developments
17. Rebuilding the Tax System
18. Local Taxation and Intergovernmental Fiscal Relations
19. Appraisal and Further Reform

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