Japanese Tax Policy
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The Japanese Tax System
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Author : Hiromitsu Ishi
language : en
Publisher: OUP Oxford
Release Date : 2001-03-01
The Japanese Tax System written by Hiromitsu Ishi and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-01 with Business & Economics categories.
Japan's tax system, which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth, provides outstandingly rich material for in-depth study. In this comprehensive and incisive work, Professor Ishi makes available to English-speaking readers both a detailed description and a perceptive critique of that system. Part I introduces the system in historical and contemporary context and sets out its main features. Part II is devoted to individual income tax - the most important of Japan's taxes - and Part III covers corporate and capital taxation. In Part IV, Professor Ishi provides a detailed analysis of the structure of the indirect tax system in Japan, which proved crucial to tax reform movements in the late 1980s, while Part V discusses the significance of recent tax innovations. This fully revised 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. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated. Professor Ishi's unrivalled experience, including his service on the Tax Advisory Commission (most recently as its Chairman), his activities in scholarly international public finance organizations, and his work in teaching and research, notably in the United States, Italy, and Australia, have enabled him to produce an authoritative and stimulating view of Japan's tax system. His book will be invaluable to all scholars of the theory and practice of taxation.
Japanese Tax Policy
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Author : United States. Congress. Joint Economic Committee
language : en
Publisher:
Release Date : 1985
Japanese Tax Policy written by United States. Congress. Joint Economic Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Japan categories.
The Japanese Tax Reform
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Author : Toshiaki Tachibanaki
language : en
Publisher: International Monetary Fund
Release Date : 1990-09
The Japanese Tax Reform written by Toshiaki Tachibanaki and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-09 with Business & Economics categories.
Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobility among the industrial countries is a recent phenomenon and it is possible that the effect of domestic tax reform is dictated by international capital flows. The purpose of this paper is to examine whether the tax reform proposed recently in Japan satisfies the above principles, in particular, efficiency and equity, and to investigate the effects not only on the real economy in Japan, but also on capital outflows from Japan to abroad. Also, the aging problem is examined briefly.
Japanese Corporate Tax Policy And Direct Investment Abroad
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Author : Yasushi Iwamoto
language : en
Publisher:
Release Date : 1991
Japanese Corporate Tax Policy And Direct Investment Abroad written by Yasushi Iwamoto and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Capital levy categories.
The Problem Of Bureaucratic Rationality
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Author : Junko Kato
language : en
Publisher: Princeton University Press
Release Date : 1994-10-31
The Problem Of Bureaucratic Rationality written by Junko Kato and has been published by Princeton University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-10-31 with History categories.
Through a detailed account of the political battles over Japanese tax reform during the last two decades, Junko Kato draws an unconventional portrait of bureaucratic motivation, showing how fiscal bureaucrats exploit their unique technical knowledge to influence policymaking. Rejecting the notion that the monopolization of policy expertise leads to bureaucratic domination, Kato contends that bureaucrats seek to increase their influence upon politicians by strategically sharing information. She also explores the reason for the relative strength of the bureaucratic organization in comparison to the governing party, whose interest in reelections and intra-party politics may pose dilemmas for individual politicians. In 1989, the Japanese Diet enacted a broad-based consumption tax after two failed attempts and in the face of widespread public disapproval. Its passage was all the more remarkable for coming just as a series of dramatic financial scandals had begun to undermine popular support for the ruling Liberal Democratic Party, fore-shadowing its fall from power four years later. Kato argues that skillful maneuvering by the Ministry of Finance, determined to ensure stable long-term revenues, was decisive in persuading a majority of legislators to oppose their constituents in endorsing an unpopular program of tax reform. Her careful analysis of the Japanese case holds important implications for the study of bureaucratic power and public policy in advanced industrial democracies elsewhere in East Asia and the West.
Tax Policy For Aging Societies
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Author : A. Okamoto
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Tax Policy For Aging Societies written by A. Okamoto and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Political Science categories.
The Japanese population is aging faster than any other in the world. The per centage of Japan's population aged 65 and above was only 7.1% in 1970,but just 30 years later, in 2000, it reached 17.2%. A declining birth rate and a rising average life expectancy will continue to push this trend further. This situation is causing serious problems for Japanese society.Structural reforms, especially tax and social security reforms, to accommodate this drastic demographic change have become an urgent policy issue. The purpose of this book is to establish guidelines for tax and social security reforms in Japan in terms that are both efficient and equitable. In this study, an extended life-cycle general equilibrium model is employed to rigorously take account of the rapidly aging Japanese population. The simulation approach adopted in our analysis permits us to calculate the effects of alternative policy packages on capital accumulation and economic welfare. This enables us to make proposals for concrete economic policies.
The Political Economy Of Transnational Tax Reform
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Author : W. Elliot Brownlee
language : en
Publisher: Cambridge University Press
Release Date : 2013-07-22
The Political Economy Of Transnational Tax Reform written by W. Elliot Brownlee and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-22 with Business & Economics categories.
This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.
Japan
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 1999-10-12
Japan written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-10-12 with Business & Economics categories.
This paper provides a brief overview of the causes of the poor economic performance of Japan in the 1990s, and a more detailed analysis of developments in the real sector during 1999. The paper highlights that the collapse of the asset price bubble in 1990–91 provided the trigger for the downturn in 1992, and compounded the economic problems thereafter through its effects on the banking system. This paper also analyzes the fiscal policy developments and the monetary developments in Japan.
Tax Morale And Tax Resistance
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Author : Tomomi Miyazaki
language : en
Publisher: Springer Nature
Release Date : 2022-04-04
Tax Morale And Tax Resistance written by Tomomi Miyazaki and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-04-04 with Business & Economics categories.
This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire. It is said that Japanese taxpayers’ tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitude toward tax policies among Japanese citizens. This book provides background information and basic descriptive statistics from Internet surveys in Japan by the authors, who introduce their results by focusing on tax morale and opinions with respect to a consumption tax hike. The summary statistics indicate that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%. Furthermore, the ideal consumption tax rate for most respondents was less than 10% in both surveys, suggesting that Japanese taxpayers have a strong tax resistance, attributable to distrust of government and politicians.
Japan S Corporate Income Tax
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Author : Ruud A. de Mooij
language : en
Publisher: International Monetary Fund
Release Date : 2014-08-04
Japan S Corporate Income Tax written by Ruud A. de Mooij and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-04 with Business & Economics categories.
This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.