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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 Taxation of Investment Income and Savings

The Taxation of Investment Income and Savings

(p.130) 8 The Taxation of Investment Income and Savings
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

Analyses the impact of income taxes on saving behaviour. Japan's high savings rate during the post‐war period has received worldwide attention in connection with the country's notable economic performance. There has been a general belief that the high rate of personal savings has been stimulated by the tax policy of the government with special tax measures.

Keywords:   capital gains, income tax, maruyu, personal savings, tax policy

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