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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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Inflation Adjustments

Inflation Adjustments

(p.110) 7 Inflation Adjustments
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

Discusses on the impact of income tax structure. It is widely acknowledged that the major goal of tax reductions was to adjust for the heavier tax burdens arising from inflation; at least it was true until the late 1980s. Thus it is necessary to clarify the mechanics of inflation adjustments via tax‐ cut policies.

Keywords:   distortion, fiscal dividend, fiscal drag, income tax, inflation, tax cuts, tax indexing

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