The Japanese Tax System

Hardcover | March 1, 2001

byHiromitsu Ishi

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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 toEnglish-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 thestructure 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 taxreform, 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, haveenabled 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.

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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 toEnglish-speaking readers both a detailed description...

Hiromitsu Ishi is at Hitotsubashi University, Tokyo.

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Hardcover|Oct 1 2000

$247.72 online$337.50list price(save 26%)
Format:HardcoverDimensions:430 pages, 9.21 × 6.14 × 1.14 inPublished:March 1, 2001Publisher:Oxford University PressLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0199242569

ISBN - 13:9780199242566

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Table of Contents

I. Overview1. General Characteristics of the Tax System2. Background of the Japanese Tax System3. Two Strategies of the Postwar Tax System4. Tax Administration and Tax EquityII. Individual Income Tax5. Basic Structures6. The Erosion of Individual Income Tax7. Inflation Adjustments8. The Taxation of Investment Income and Savings9. Effects of Taxation on the Distribution of IncomeIII. Corporation Taxation and Taxes on Capital10. Principles of Corporate Taxation11. Corporate Tax Levels and Tax Incentives12. Inheritance and Gift Taxes13. Land Tax ReformIV. Indirect Tax System14. The Traditional Framework15. The Value Added Tax16. A Design of Environmental TaxV. Recent Tax Developments17. Rebuilding the Tax System18. Local Taxation and Intergovernmental Fiscal Relations19. Appraisal and Further Reform

Editorial Reviews

One of its advantages to non-Japanese readers is that it does refer to Western tax systems, including those of the UK, USA and Australia...On competition law matters, I found the diagrammatic explanations of the organisation of the Fair Trade Commission and procedures most useful. JapanContact