The Erosion of Individual Income Tax

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI:
 The Erosion of Individual Income Tax

Show Summary Details


Tries to estimate the phenomena of eroding income tax base and revenues caused by a number of special provisions for specific seven years. Obviously, tax erosion impairs the equity of the existing income tax system.

Keywords: deductions; exemption; separate taxation; tax base; tax equity; tax erosion; tax rates

Chapter.  6464 words.  Illustrated.

Subjects: Business and Management

Full text: subscription required

How to subscribe Recommend to my Librarian

Buy this work at Oxford University Press »

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.