The Japanese tax system / / Hiromitsu Ishi

• Autore: Ishi Hiromitsu <1937->
• Pubblicazione: Oxford ; ; New York, : Oxford University Press, 2001
• Edizione: 3rd ed.
• Descrizione fisica: 1 online resource (430 pages)
• Soggetto topico: Taxation - Japan; Finance, Public - Japan
• Nota di bibliografia: Includes bibliographical references (p. [397]-407) and indexes.
• Nota di contenuto: 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
• Sommario/riassunto: 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.
• Titolo autorizzato: The Japanese tax system
• ISBN: 0191529354; 9780191529351; 0-19-159645-0; 1-281-94408-4; 0-19-924256-9; 0-19-152935-4; 9786611944087
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910795863503321
• Lo trovi qui: Univ. Federico II