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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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Rebuilding the Tax System

Rebuilding the Tax System

(p.319) 17 Rebuilding the Tax System
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

Treats two sweeping tax reforms starting from the late 1980s, that is to say, that for 1987–93 and that for 1994–99. It is important to explore the reasons leading up to a need for major reforms and the contents of reform packages. Reform plans of three direct taxes, such as the individual income tax, the corporate tax, and the inheritance tax, are mainly discussed in detail.

Keywords:   corporate tax, direct taxation, fiscal deficit, fiscal policy, income tax, inheritance tax, tax base, tax rates, tax reform

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