02772nam 2200541Ia 450 991079586350332120231201140112.0019152935497801915293510-19-159645-01-281-94408-40-19-924256-90-19-152935-49786611944087(MiAaPQ)EBC7036024(CKB)24235073600041(MiAaPQ)EBC3052744(Au-PeEL)EBL3052744(CaPaEBR)ebr10272811(CaONFJC)MIL194408(OCoLC)191826728(EXLCZ)992423507360004120000921d2001 uy 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierThe Japanese tax system /Hiromitsu Ishi3rd ed.Oxford ;New York Oxford University Press20011 online resource (430 pages)9780199242566 Includes bibliographical references (p. [397]-407) and indexes.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 IndexThis 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, PublicJapanTaxationFinance, PublicIshi Hiromitsu1937-1572102MiAaPQMiAaPQMiAaPQBOOK9910795863503321The Japanese tax system3846746UNINA