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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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The Erosion of Individual Income Tax

The Erosion of Individual Income Tax

(p.94) 6 The Erosion of Individual Income Tax
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

Tries to estimate the phenomena of eroding income tax base and revenues caused by a number of special provisions for specific seven years. Obviously, tax erosion impairs the equity of the existing income tax system.

Keywords:   deductions, exemption, separate taxation, tax base, tax equity, tax erosion, tax rates

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