Hiromitsu Ishi: The Japanese Tax System

Cover: 9780199242566 | The Japanese Tax System | Hiromitsu Ishi | Buch | Gebunden | Englisch

Rückseite: 9780199242566 | The Japanese Tax System | Hiromitsu Ishi | Buch | Gebunden | Englisch

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Sprache: Englisch

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Beschreibung

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.

Inhaltsverzeichnis

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

Details

Erscheinungsjahr:	2001
Fachbereich:	Steuern
Genre:	Importe , Recht
Produktart:	Nachschlagewerke
Rubrik:	Recht & Wirtschaft
Medium:	Buch
Inhalt:	Gebunden
ISBN-13:	9780199242566
ISBN-10:	0199242569
Sprache:	Englisch
Einband:	Gebunden
Autor:	Ishi, Hiromitsu
Auflage:	3rd edition
Hersteller:	Oxford University Press (UK)
Verantwortliche Person für die EU:	Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße:	234 x 156 x 25 mm
Von/Mit:	Hiromitsu Ishi
Erscheinungsdatum:	03.05.2001
Gewicht:	0,812 kg