The Japanese Tax System, Third Edition 🔍
Hiromitsu Ishi; Oxford University Press Oxford University PressOxford, 3rd ed, Oxford ; New York, 2001
英语 [en] · PDF · 22.9MB · 2001 · 📘 非小说类图书 · 🚀/lgli/lgrs/nexusstc/zlib · Save
描述
## Abstract
The Japanese tax system has notably changed through the periods of post‐World War II; i.e., reconstruction, rapid economic growth, and recent economic stagnation. In order to clarify the function and the effect of tax policy and practices, it is important to analyse how the Japanese tax system has developed during each period, and how it has contributed to the performance, good or bad, of the Japanese economy. In addition, it is necessary to assess successive rounds of tax reforms in the past because they have been greatly debated so far particularly concerning the adoption of Japan's value‐added tax ( the consumption tax ). Many see a great need to reform the tax system to adjust for the ongoing changes in the Japanese economy. The tax debate is always with us in relation to the changing patterns of the economy.
备用文件名
lgrsnf/D:\!genesis\library.nu\12\_48099.1268cfe7d5247ce46fa6e66f37942070.pdf
备用文件名
nexusstc/The Japanese Tax System/1268cfe7d5247ce46fa6e66f37942070.pdf
备用文件名
zlib/Society, Politics & Philosophy/Anthropology/Hiromitsu Ishi/The Japanese Tax System, Third Edition_998935.pdf
备选作者
Ishi, Hiromitsu
备选作者
石, 弘光, (1937- )
备用出版商
Oxford University Press, Incorporated
备用出版商
IRL Press at Oxford University Press
备用出版商
Oxford University Press Academic UK
备用出版商
Oxford Institute for Energy Studies
备用出版商
German Historical Institute London
备用出版商
Oxford University Press, USA
备用出版商
OUP Oxford
备用版本
United Kingdom and Ireland, United Kingdom
备用版本
Oxford University Press USA, Oxford, 2001
备用版本
3. ed, Oxford, 2001-03-01
备用版本
April 3, 2001
备用版本
3, uuuu
元数据中的注释
до 2011-01
元数据中的注释
lg574660
元数据中的注释
{"edition":"3","isbns":["0191529354","0191596450","0199242569","9780191529351","9780191596452","9780199242566"],"last_page":456,"publisher":"Oxford University PressOxford"}
元数据中的注释
Referenced by: doi:10.1787/356365310851 doi:10.1016/s1049-0078(99)00007-x doi:10.7208/chicago/9780226387000.001.0001 doi:10.1017/cbo9780511572111
备用描述
Japan's tax system, which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth, provides outstandingly rich material for in-depth study. In this comprehensive and incisive work, Professor Ishi makes available to English-speaking readers both a detailed description and a perceptive critique of that system. Part I introduces the system in historical and contemporary context and sets out its main features. Part II is devoted to individual income tax - the most important of Japan's taxes - and Part III covers corporate and capital taxation. In Part IV, Professor Ishi provides a detailed analysis of the structure of the indirect tax system in Japan, which proved crucial to tax reform movements in the late 1980s, while Part V discusses the significance of recent tax innovations. This fully revised 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. Professor Ishi's unrivalled experience, including his service on the Tax Advisory Commission (most recently as its Chairman), his activities in scholarly international public finance organizations, and his work in teaching and research, notably in the United States, Italy, and Australia, have enabled him to produce an authoritative and stimulating view of Japan's tax system. His book will be invaluable to all scholars of the theory and practice of taxation.
备用描述
<p><P>This book makes available to English-speakers a comprehensive description and incisive critique of the Japanese tax system. This revised edition contains three new chapters, incorporating tax reforms of the early 1990s. The work details changes to consumption tax and to land tax in order to understand the recent development of the tax system. Having served as Chairman of the Subcommittee on Land Taxation, Ishi has the experience to write about these recent developments. He begins by tracing the development of the Japanese tax system, introducing the system in an historical and contemporary context and highlighting its main features. Ishi examines individual and corporate tax, as well as indirect, inheritance, gift, and local taxation. The book includes Ishi's appraisal of the system and proposals for further reform measures. The numerous comparative tables have been updated and equations recalculated, using extensive data not publicly available.</p>
备用描述
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.
备用描述
"Japan's tax system, which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth, provides outstandingly rich material for in-depth study. In this comprehensive and incisive work, Professor Ishi makes available to English-speaking readers both a detailed description and a perspective critique of that system."--BOOK JACKET.
开源日期
2011-06-04
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