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Japanese Tax System

Hiromitsu Ishi
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      Japan's tax system - which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth - provides rich material for in-depth study. In this work, Professor Ishi makes available to English-speaking readers both a description and a perceptive critique of that system Part one introduces the system in historical and contemporary context and sets out its main features. Part two is devoted to individual income tax - the most important of Japan's taxes - and Part three covers corporate taxation. In Part four, 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 five discusses the significance of recent tax innovations This 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 chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.
      Format: CONTRIBUTORS: Hiromitsu Ishi EAN: 9780199242566 COUNTRY: United Kingdom PAGES: WEIGHT: 791 g HEIGHT: 242 cm
      PUBLISHED BY: Oxford University Press DATE PUBLISHED: 2001-03-01 CITY: GENRE: BUSINESS & ECONOMICS / Taxation / General, BUSINESS & ECONOMICS / International / Taxation, RELIGION / Biblical Studies / New Testament / General WIDTH: 163 cm SPINE:

      Book Themes:

      Public finance and taxation

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      Japan's tax system - which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth - provides rich material for in-depth study. In this work, Professor Ishi makes available to English-speaking readers both a description and a perceptive critique of that system Part one introduces the system in historical and contemporary context and sets out its main features. Part two is devoted to individual income tax - the most important of Japan's taxes - and Part three covers corporate taxation. In Part four, 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 five discusses the significance of recent tax innovations This 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 chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.
      Format: CONTRIBUTORS: Hiromitsu Ishi EAN: 9780199242566 COUNTRY: United Kingdom PAGES: WEIGHT: 791 g HEIGHT: 242 cm
      PUBLISHED BY: Oxford University Press DATE PUBLISHED: 2001-03-01 CITY: GENRE: BUSINESS & ECONOMICS / Taxation / General, BUSINESS & ECONOMICS / International / Taxation, RELIGION / Biblical Studies / New Testament / General WIDTH: 163 cm SPINE:

      Book Themes:

      Public finance and taxation

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