Jump to ContentJump to Main Navigation
The Japanese Tax System$
Users without a subscription are not able to see the full content.

Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 25 November 2020

Appraisal and Further Reform

Appraisal and Further Reform

(p.383) 19 Appraisal and Further Reform
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

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

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .