Show Summary Details
- Title Pages
- Dedication
- Foreword
- Preface to the First Edition
- Preface to the Second Edition
- Preface to the Third Edition
- List of Figures
- List of Tables
- List of Abbreviations
- Introduction
- 1 General Characteristics of the Tax System
- 2 Background of the Japanese Tax System
- 3 Two Strategies of Postwar Tax Policy
- 4 Tax Administration and Tax Equity
- 5 Basic Structures
- 6 The Erosion of Individual Income Tax
- 7 Inflation Adjustments
- 8 The Taxation of Investment Income and Savings
- 9 Effects of Taxation on the Distribution of Income
- 10 Principles of Corporate Taxation
- 11 Corporate Tax Levels and Tax Incentives
- 12 Inheritance and Gift Taxes
- 13 Land Tax Reform
- 14 The Traditional Framework of Indirect Taxes
- 15 The Value Added Tax
- 16 Design of Environmental Taxes
- 17 Rebuilding the Tax System
- 18 Local Taxation and Intergovernmental Fiscal Relations
- 19 Appraisal and Further Reform
- References
- Name Index
- Subject Index
Title Pages
Title Pages
- Source:
- The Japanese Tax System
- Publisher:
- Oxford University Press
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- Title Pages
- Dedication
- Foreword
- Preface to the First Edition
- Preface to the Second Edition
- Preface to the Third Edition
- List of Figures
- List of Tables
- List of Abbreviations
- Introduction
- 1 General Characteristics of the Tax System
- 2 Background of the Japanese Tax System
- 3 Two Strategies of Postwar Tax Policy
- 4 Tax Administration and Tax Equity
- 5 Basic Structures
- 6 The Erosion of Individual Income Tax
- 7 Inflation Adjustments
- 8 The Taxation of Investment Income and Savings
- 9 Effects of Taxation on the Distribution of Income
- 10 Principles of Corporate Taxation
- 11 Corporate Tax Levels and Tax Incentives
- 12 Inheritance and Gift Taxes
- 13 Land Tax Reform
- 14 The Traditional Framework of Indirect Taxes
- 15 The Value Added Tax
- 16 Design of Environmental Taxes
- 17 Rebuilding the Tax System
- 18 Local Taxation and Intergovernmental Fiscal Relations
- 19 Appraisal and Further Reform
- References
- Name Index
- Subject Index
