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The Japanese Tax System
0 - Default Title
Description
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.
Product details
Edition:
3
Number of Pages:
456
Release Date:
2001-05-03
Publication Date:
2001-03-01
Publisher:
OUP Oxford
Languages:
Original:
English
ISBN10:
0199242569
ISBN13:
9780199242566
GPSR Manufacturer Reference:
Weight:
845 g
Height:
161 cm
Width:
240 cm
Thickness:
29 cm
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