The Japanese Tax System. (Record no. 66330)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03372nam a22004453i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC3052744 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240729124427.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2001 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780191529351 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9780199242566 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC3052744 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL3052744 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaPaEBR)ebr10272811 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (CaONFJC)MIL194408 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)191826728 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ2976.I84 2001 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 226.0476 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Ishi, Hiromitsu. |
| 245 14 - TITLE STATEMENT | |
| Title | The Japanese Tax System. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 3rd ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Oxford : |
| Name of producer, publisher, distributor, manufacturer | Oxford University Press, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2001. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2001. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (454 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation - Japan. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Ishi, Hiromitsu |
| Title | The Japanese Tax System |
| Place, publisher, and date of publication | Oxford : Oxford University Press, Incorporated,c2001 |
| International Standard Book Number | 9780199242566 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3052744">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=3052744</a> |
| Public note | Click to View |
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