This book makes available to non-Japanese speaking readers a description and critique of the Japanese tax system. Periods of war, post-war reconstruction, rapid economic development and moderated economic growth, have seen Japan's tax system undergo significant changes which make it suitable for studying. The author, who in addition to his research and teaching work has served on Japan's Tax Advisory Commission, traces the development of the system from pre-World War II years, through the adoption of the Shoup Tax Mission proposals in 1949-50 to the present day. He explores the origins and nature of these proposals and presents his own suggestions for further reform measures.
- ISBN10 0198286163
- ISBN13 9780198286165
- Publish Date 1 November 1989
- Publish Status Active
- Out of Print 14 October 1993
- Publish Country GB
- Publisher Oxford University Press
- Imprint Clarendon Press
- Format Hardcover
- Pages 352
- Language English