OXFORD UNIVERSITY PRESS

The Japanese Tax System (3rd edition)

ISBN : 9780199242566

Price(incl.tax): 
¥28,303
Author: 
Hiromitsu Ishi
Pages
430 Pages
Format
Hardcover
Size
163 x 242 mm
Pub date
Mar 2001
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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 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.

Index: 

I. OVERVIEW
1. General Characteristics of the Tax System
2. Background of the Japanese Tax System
3. Two Strategies of the Postwar Tax System
4. Tax Administration and Tax Equity
II. INDIVIDUAL INCOME TAX
5. Basic Structures
6. The Erosion of Individual Income Tax
7. Inflation Adjustments
8. The Taxation of Investment Income and Savings
9. Effects of Taxation on the Distribution of Income
III. CORPORATION TAXATION AND TAXES ON CAPITAL
10. Principles of Corporate Taxation
11. Corporate Tax Levels and Tax Incentives
12. Inheritance and Gift Taxes
13. Land Tax Reform
IV. INDIRECT TAX SYSTEM
14. The Traditional Framework
15. The Value Added Tax
16. A Design of Environmental Tax
V. RECENT TAX DEVELOPMENTS
17. Rebuilding the Tax System
18. Local Taxation and Intergovernmental Fiscal Relations
19. Appraisal and Further Reform

About the author: 

Hiromitsu Ishi, Hitotsubashi University, Tokyo

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