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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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Appraisal and Further Reform

Appraisal and Further Reform

Chapter:
(p.383) 19 Appraisal and Further Reform
Source:
The Japanese Tax System
Author(s):

Hiromitsu Ishi

Publisher:
Oxford University Press
DOI:10.1093/0199242569.003.0019

Assesses the overall performance of past tax reforms thathas developed in three stages; the Nakasone and Takeshita reform packages from the mid‐1980s, and recent tax reform in the 1990s. From an academic point of view, as the final conclusion, Japan's tax reforms have been far from satisfactory, and further steps are required to improve with regard to equity, neutrality, and simplicity.

Keywords:   consumption tax, neutrality, Noboru Takeshita, simplification, tax base, tax equity, tax mix, tax preferences, Yasuhiro Nakasone

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