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内容説明
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.
Book Description
This book makes available to English-speakers a comprehensive description and incisive critique of the Japanese tax system. This revised edition contains three new chapters， incorporating tax reforms of the early 1990s. The work details changes to consumption tax and to land tax in order to understand the recent development of the tax system. Having served as Chairman of the Subcommittee on Land Taxation， Ishi has the experience to write about these recent developments. He begins by tracing the development of the Japanese tax system， introducing the system in an historical and contemporary context and highlighting its main features. Ishi examines individual and corporate tax， as well as indirect， inheritance， gift， and local taxation. The book includes Ishi’s appraisal of the system and proposals for further reform measures. The numerous comparative tables have been updated and equations recalculated， using extensive data not publicly available.