subscribe or login to access all content.
The Japanese tax system has notably changed through the periods of post‐World War II; i.e., reconstruction, rapid economic growth, and recent economic stagnation. In order to clarify the function and the effect of tax policy and practices, it is important to analyse how the Japanese tax system has developed during each period, and how it has contributed to the performance, good or bad, of the Japanese economy. In addition, it is necessary to assess successive rounds of tax reforms in the past because they have been greatly debated so far particularly concerning the adoption of Japan's value‐ad ... More
Keywords: income distribution, inflation adjustment, Japan, Shoup Mission, tax, tax equity, tax erosion, tax policy, tax reform, value‐added tax
Print publication date: 2001 | Print ISBN-13: 9780199242566 |
Published to Oxford Scholarship Online: November 2003 | DOI:10.1093/0199242569.001.0001 |
subscribe or login to access all content.