Japan’S Finance and Taxation 1940-1956 / / Saburo Shiomi.

• Superior document: Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999
• VerfasserIn: Shiomi, Saburo,
• TeilnehmendeR: Hasegawa, Shotaro.
• MitwirkendeR: Ichimada, Hisato,; Shoup, Carl S.,
• Place / Publishing House: New York, NY : : Columbia University Press, , [1957]; ©1957
• Year of Publication: 1957
• Language: English
• Physical Description: 1 online resource (192 p.)

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.

Table of Contents

Frontmatter -- Foreword -- Preface -- Author’s Preface -- Contents -- List of Tables -- PART ONE. Background, 1940–1956 -- I. Drastic Changes in Japan’s Economy -- PART TWO. The Development of the National and Local Tax Systems -- II. The Tax Reform of 1940 -- III. Tax Reforms during World War II -- IV. Tax Reforms after World War II -- V. The Shoup Mission Recommendations -- VI. Recent Alterations in National and Local Tax Laws and Opinions about the Future Tax System -- PART THREE. The Establishment and Development of the Income Tax and the Corporation Tax -- VII. The Japanese Tax System Studied through the Development of the Income Tax -- PART FOUR. Some Special Research -- VIII. The Effect of Taxation on the Disparity between Rich and Poor -- IX. A Financial Survey of Sixty-seven Municipalities within a Radius of 16 Kilometers of the City of Osaka -- Index