The Japanese Tax System

• Builds on oustanding reputation of first and second editions
• Completely revised, with new chapters on environmental taxes and land tax reform
• Only book on the subject for non-Japanese speakers

Readership: Academics and students of the Japanese economy, public finance, and economic policy or comparative economic systems. Civil servants; business people dealing with Japan; tax lawyers and accountants; business economists.

Hiromitsu Ishi, Hitotsubashi University, Tokyo

"Should be of immense value to economic historians and public finance specialists ... The bibliography is also impressive." - Asia Pacific Business Review

"This book remains the definitive study of Japan's tax policy today and of the history behind it." - Contemporary Review

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