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The Japanese tax system [[electronic resource] /] / Hiromitsu Ishi
| The Japanese tax system [[electronic resource] /] / Hiromitsu Ishi |
| Autore | Ishi Hiromitsu <1937-> |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Oxford ; ; New York, : Oxford University Press, 2001 |
| Descrizione fisica | 1 online resource (454 p.) |
| Disciplina | 336.2/00952 |
| Soggetto topico |
Taxation - Japan
Finance, Public - Japan |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-94408-4
9786611944087 0-19-152935-4 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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; |
| Record Nr. | UNINA-9910465741203321 |
Ishi Hiromitsu <1937->
|
||
| Oxford ; ; New York, : Oxford University Press, 2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Japanese tax system / / Hiromitsu Ishi
| The Japanese tax system / / Hiromitsu Ishi |
| Autore | Ishi Hiromitsu <1937-> |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Oxford ; ; New York, : Oxford University Press, 2001 |
| Descrizione fisica | 1 online resource (430 pages) |
| Soggetto topico |
Taxation - Japan
Finance, Public - Japan |
| 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 | eng |
| 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 |
| Record Nr. | UNINA-9910795863503321 |
|
Ishi Hiromitsu <1937->
|
||
| Oxford ; ; New York, : Oxford University Press, 2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Japanese tax system / / Hiromitsu Ishi
| The Japanese tax system / / Hiromitsu Ishi |
| Autore | Ishi Hiromitsu <1937-> |
| Edizione | [3rd ed.] |
| Pubbl/distr/stampa | Oxford ; ; New York, : Oxford University Press, 2001 |
| Descrizione fisica | 1 online resource (430 pages) |
| Soggetto topico |
Taxation - Japan
Finance, Public - Japan |
| 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 | eng |
| 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 |
| Record Nr. | UNINA-9910808516503321 |
|
Ishi Hiromitsu <1937->
|
||
| Oxford ; ; New York, : Oxford University Press, 2001 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The problem of bureaucratic rationality : tax politics in Japan / / Junko Kato
| The problem of bureaucratic rationality : tax politics in Japan / / Junko Kato |
| Autore | Kato Junko <1961-> |
| Pubbl/distr/stampa | Princeton, N.J., : Princeton University Press, c1994 |
| Descrizione fisica | 1 online resource (342 pages) |
| Disciplina | 354.520072/4 |
| Soggetto topico |
Bureaucracy - Japan
Civil service - Japan Taxation - Japan |
| ISBN |
1-282-75212-X
9786612752124 1-4008-2155-X 1-4008-1226-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- Contents -- Tables -- Acknowledgments -- Note on Conventions -- Abbreviations -- Introduction -- CHAPTER ONE. Bureaucratic Rationality and Strategic Behavior: The Framework -- CHAPTER TWO. Bureaucratic Rationality and Strategic Behavior: Japanese Tax Reform -- CHAPTER THREE0. Lessons for Bureaucrats: From the Proposal for a Tax Increase in the Late 1970's to Fiscal Reconstruction without a Tax Increase in the Early 1980's -- CHAPTER FOUR. Reframing the Tax Issue: The Ministry of Finance's Fiscal and Tax Policies in the Early 1980's -- CHAPTER FIVE. The Tax Reform Proposal in the mid-1980's: Uneasy Cooperation between Prime Minister Nakasone and the Ministry of Finance -- CHAPTER SIX. The Third Attempt: Introduction of the Consumption Tax and the Securities Trading Scandal -- CHAPTER SEVEN. Conclusion: Bureaucracy, Party, and the Power of Rationality -- Notes -- Bibliography -- Chronology of the Tax Reform Process from 1975 to 1991 -- Index |
| Record Nr. | UNISA-996201181803316 |
|
Kato Junko <1961->
|
||
| Princeton, N.J., : Princeton University Press, c1994 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
The problem of bureaucratic rationality : tax politics in Japan / / Junko Kato
| The problem of bureaucratic rationality : tax politics in Japan / / Junko Kato |
| Autore | Kato Junko <1961-> |
| Pubbl/distr/stampa | Princeton, N.J., : Princeton University Press, c1994 |
| Descrizione fisica | 1 online resource (342 pages) |
| Disciplina | 354.520072/4 |
| Soggetto topico |
Bureaucracy - Japan
Civil service - Japan Taxation - Japan |
| ISBN |
1-282-75212-X
9786612752124 1-4008-2155-X 1-4008-1226-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- Contents -- Tables -- Acknowledgments -- Note on Conventions -- Abbreviations -- Introduction -- CHAPTER ONE. Bureaucratic Rationality and Strategic Behavior: The Framework -- CHAPTER TWO. Bureaucratic Rationality and Strategic Behavior: Japanese Tax Reform -- CHAPTER THREE0. Lessons for Bureaucrats: From the Proposal for a Tax Increase in the Late 1970's to Fiscal Reconstruction without a Tax Increase in the Early 1980's -- CHAPTER FOUR. Reframing the Tax Issue: The Ministry of Finance's Fiscal and Tax Policies in the Early 1980's -- CHAPTER FIVE. The Tax Reform Proposal in the mid-1980's: Uneasy Cooperation between Prime Minister Nakasone and the Ministry of Finance -- CHAPTER SIX. The Third Attempt: Introduction of the Consumption Tax and the Securities Trading Scandal -- CHAPTER SEVEN. Conclusion: Bureaucracy, Party, and the Power of Rationality -- Notes -- Bibliography -- Chronology of the Tax Reform Process from 1975 to 1991 -- Index |
| Record Nr. | UNINA-9910172218803321 |
|
Kato Junko <1961->
|
||
| Princeton, N.J., : Princeton University Press, c1994 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
