03055nam 2200625Ia 450 991046574120332120200520144314.01-281-94408-497866119440870-19-152935-4(CKB)2560000000293863(EBL)3052744(OCoLC)191826728(SSID)ssj0000087790(PQKBManifestationID)11121248(PQKBTitleCode)TC0000087790(PQKBWorkID)10071137(PQKB)10016457(StDuBDS)EDZ0000074058(MiAaPQ)EBC3052744(Au-PeEL)EBL3052744(CaPaEBR)ebr10272811(CaONFJC)MIL194408(EXLCZ)99256000000029386320000921d2001 uy 0engur|||||||||||txtccrThe Japanese tax system[electronic resource] /Hiromitsu Ishi3rd ed.Oxford ;New York Oxford University Press20011 online resource (454 p.)Description based upon print version of record.0-19-924256-9 0-19-159645-0 Includes bibliographical references (p. [397]-407) and indexes.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 Taxation11. 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;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.TaxationJapanFinance, PublicJapanElectronic books.TaxationFinance, Public336.2/00952Ishi Hiromitsu1937-984629MiAaPQMiAaPQMiAaPQBOOK9910465741203321The Japanese tax system2249922UNINA