Book contents
- The Political Economy of Transnational Tax Reform
- The Political Economy of Transnational Tax Reform
- Copyright page
- Contents
- Contributors
- Preface
- Introduction
- Part One The American Background
- Part Two Shoup in Japan: The Encounter
- Part Three Legacies for Japan
- Introduction to Part Three
- 11 Avoiding the Aid Curse? Taxation and Development in Japan
- 12 The Shoup Recommendations and Japan's Tax-Cutting Culture
- 13 A Political Dispute over the Local Public Finance Equalization Grant
- 14 Corporate Income Tax in Postwar Japan and the Shoup Recommendations
- Part Four Global Significance
- Index
12 - The Shoup Recommendations and Japan's Tax-Cutting Culture
Why Has Japan Failed to Reestablish the Personal Income Tax as a Key Tax?
from Part Three - Legacies for Japan
Published online by Cambridge University Press: 05 May 2013
- The Political Economy of Transnational Tax Reform
- The Political Economy of Transnational Tax Reform
- Copyright page
- Contents
- Contributors
- Preface
- Introduction
- Part One The American Background
- Part Two Shoup in Japan: The Encounter
- Part Three Legacies for Japan
- Introduction to Part Three
- 11 Avoiding the Aid Curse? Taxation and Development in Japan
- 12 The Shoup Recommendations and Japan's Tax-Cutting Culture
- 13 A Political Dispute over the Local Public Finance Equalization Grant
- 14 Corporate Income Tax in Postwar Japan and the Shoup Recommendations
- Part Four Global Significance
- Index
Summary
![Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'](https://static.cambridge.org/content/id/urn%3Acambridge.org%3Aid%3Abook%3A9781139519427/resource/name/firstPage-9781139519427c12_p306-335_CBO.jpg)
- Type
- Chapter
- Information
- The Political Economy of Transnational Tax ReformThe Shoup Mission to Japan in Historical Context, pp. 306 - 335Publisher: Cambridge University PressPrint publication year: 2013
- 1
- Cited by