The Japanese Tax System

By Hiromitsu Ishi

Book Overview

This book makes available to English-speakers a comprehensive description and incisive critique of the Japanese tax system. This revised edition contains three new chapters, incorporating tax reforms of the early 1990s. The work details changes to consumption tax and to land tax in order to understand the recent development of the tax system. Having served as Chairman of the Subcommittee on Land Taxation, Ishi has the experience to write about these recent developments. He begins by tracing the development of the Japanese tax system, introducing the system in an historical and contemporary context and highlighting its main features. Ishi examines individual and corporate tax, as well as indirect, inheritance, gift, and local taxation. The book includes Ishi's appraisal of the system and proposals for further reform measures. The numerous comparative tables have been updated and equations recalculated, using extensive data not publicly available.

• Format: Hardcover
• Language: English
• ISBN: 0198288360
• ISBN13: 9780198288367
• Release Date: December 1993
• Publisher: Oxford University Press, USA
• Length: 456 Pages
• Weight: 1.94 lbs.
• Dimensions: 1.4" x 6.5" x 9.6"