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Record Nr. |
UNINA9910465741203321 |
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Autore |
Ishi Hiromitsu <1937-> |
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Titolo |
The Japanese tax system [[electronic resource] /] / Hiromitsu Ishi |
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Pubbl/distr/stampa |
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Oxford ; ; New York, : Oxford University Press, 2001 |
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ISBN |
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1-281-94408-4 |
9786611944087 |
0-19-152935-4 |
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Edizione |
[3rd ed.] |
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Descrizione fisica |
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1 online resource (454 p.) |
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Disciplina |
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Soggetti |
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Taxation - Japan |
Finance, Public - Japan |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references (p. [397]-407) and indexes. |
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Nota di contenuto |
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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; Subject Index; |
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Sommario/riassunto |
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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 |
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