The Japanese Tax System.

Intro -- Contents -- List of Figures -- List of Tables -- List of Abbreviations -- Introduction -- I. Overview -- 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 -- II. Individual Income Tax -- 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 -- III. Corporate Taxation and Taxes on Capital -- 10. Principles of Corporate Taxation -- 11. Corporate Tax Levels and Tax Incentives -- 12. Inheritance and Gift Taxes -- 13. Land Tax Reform -- IV. Indirect Tax System -- 14. The Traditional Framework of Indirect Taxes -- 15. The Value Added Tax -- 16. Design of Environmental Taxes -- V. Recent Tax Developments -- 17. Rebuilding the Tax System -- 18. Local Taxation and Intergovernmental Fiscal Relations -- 19. Appraisal and Further Reform -- References -- Name Index -- A -- B -- C -- D -- F -- G -- H -- I -- K -- L -- M -- N -- O -- P -- R -- S -- T -- V -- W -- Y -- Subject Index -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N -- O -- P -- Q -- R -- S -- T -- U -- V -- W -- Y.

This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.