The Japanese Tax Reform

Author : Hiromitsu Ishi
Publisher : Oxford University Press
Page : 454 pages
File Size : 40,5 Mb
Release : 2001
Category : Business & Economics
ISBN : 9780199242566

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The Japanese Tax System by Hiromitsu Ishi Pdf

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. 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.

Author : Ruud A. de Mooij,Ikuo Saito
Publisher : International Monetary Fund
Page : 44 pages
File Size : 52,5 Mb
Release : 2014-08-04
Category : Business & Economics
ISBN : 9781498300094

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Japan’s Corporate Income Tax by Ruud A. de Mooij,Ikuo Saito Pdf

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.

Author : Toshiaki Tachibanaki,Osamu Ichioka,International Monetary Fund
Publisher : International Monetary Fund
Page : 48 pages
File Size : 40,7 Mb
Release : 1990-09
Category : Business & Economics
ISBN : UCSD:31822016919136

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The Japanese Tax Reform by Toshiaki Tachibanaki,Osamu Ichioka,International Monetary Fund Pdf

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.

Author : W. Elliot Brownlee,Eisaku Ide,Yasunori Fukagai
Publisher : Cambridge University Press
Page : 128 pages
File Size : 53,9 Mb
Release : 2013-07-22
Category : Business & Economics
ISBN : 9781107355484

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The Political Economy of Transnational Tax Reform by W. Elliot Brownlee,Eisaku Ide,Yasunori Fukagai Pdf

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.

Author : Thomas Dalsgaard,Masaaki Kawagoe
Publisher : Unknown
Page : 96 pages
File Size : 53,9 Mb
Release : 2000
Category : Tax administration and procedure
ISBN : STANFORD:36105110489189

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The Tax System in Japan by Thomas Dalsgaard,Masaaki Kawagoe Pdf

Author : Junko Kato
Publisher : Princeton University Press
Page : 320 pages
File Size : 55,5 Mb
Release : 1994-10-31
Category : History
ISBN : 140082155X

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The Problem of Bureaucratic Rationality by Junko Kato Pdf

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.

Author : Takatoshi Ito,Anne O. Krueger
Publisher : University of Chicago Press
Page : 362 pages
File Size : 42,8 Mb
Release : 2007-12-01
Category : Business & Economics
ISBN : 9780226387000

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The Political Economy of Tax Reform by Takatoshi Ito,Anne O. Krueger Pdf

The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.

Author : Saburō Shiomi
Publisher : Unknown
Page : 216 pages
File Size : 41,5 Mb
Release : 1957
Category : Taxation
ISBN : UCAL:B3359247

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Japan's Finance and Taxation, 1940-1956 by Saburō Shiomi Pdf

Provides technical explanations of past developments and present status of the Japanese taxation system as well as analytical studies of the system in close connection with economic realities and offers suggestions on what the future taxation system should be.

Author : Herbert Stein
Publisher : Unknown
Page : 344 pages
File Size : 48,5 Mb
Release : 1988-06-06
Category : Business & Economics
ISBN : STANFORD:36105038422056

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Tax Policy in the Twenty-First Century by Herbert Stein Pdf

Edited by the former chairman of the Council of Economic Advisors, this illuminating volume presents thoughtful discussion by leading public officials, academics, and corporate executives on what the next generation of fiscal policy holds for us. Contributors look ahead to coming economic, political, and social changes to see how tax policy might, or should, affect the coming events of the 21st century. The result is a fascinating glimpse at key world developments that will affect future tax policies, and what preparations we should make.

Author : Malcolm Gillis
Publisher : Duke University Press
Page : 560 pages
File Size : 46,8 Mb
Release : 1989
Category : Business & Economics
ISBN : 0822308983

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Tax Reform in Developing Countries by Malcolm Gillis Pdf

This volume presents the work of experts on the tax reform in several developing countries, from the restructuring of the economy of post-war Japan to the 1986 reforms in Jamaica. This study is based on the conference convened by the Center for International Development Research of the Institute of Policy Sciences at Duke University in April 1988.

Author : Luigi Bernardi,Angela Fraschini,Parthasarathi Shome
Publisher : Routledge
Page : 308 pages
File Size : 50,5 Mb
Release : 2007-01-24
Category : Business & Economics
ISBN : 9781134168323

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Tax Systems and Tax Reforms in South and East Asia by Luigi Bernardi,Angela Fraschini,Parthasarathi Shome Pdf

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand. It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.

Author : Yasushi Iwamoto
Publisher : Unknown
Page : 30 pages
File Size : 45,9 Mb
Release : 1991
Category : Capital levy
ISBN : STANFORD:36105041143681

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Japanese Corporate Tax Policy and Direct Investment Abroad by Yasushi Iwamoto Pdf

Author : Kazuki Onji
Publisher : Australia-Japan Research Centre the Australian National Un
Page : 4372 pages
File Size : 40,9 Mb
Release : 2011-01-01
Category : Corporations
ISBN : 0864133480

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Tax Consolidation and the Structure of Corporate Groups by Kazuki Onji Pdf

Author : Japan. Ōkurashō. Shuzeikyoku
Publisher : Unknown
Page : 300 pages
File Size : 41,5 Mb
Release : 1967
Category : Taxation
ISBN : STANFORD:36105010652746

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Outline of Japanese Tax by Japan. Ōkurashō. Shuzeikyoku Pdf

Author : Joel Slemrod
Publisher : Springer Science & Business Media
Page : 158 pages
File Size : 41,9 Mb
Release : 2012-12-06
Category : Business & Economics
ISBN : 9789400918184

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The Taxation of Multinational Corporations by Joel Slemrod Pdf

The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).