Chapter

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: http://dx.doi.org/10.1093/0199242569.003.0006
 The Erosion of Individual Income Tax

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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

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