Chapter

Rebuilding the Tax System

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/10.1093/0199242569.003.0017
 Rebuilding the Tax System

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Treats two sweeping tax reforms starting from the late 1980s, that is to say, that for 1987–93 and that for 1994–99. It is important to explore the reasons leading up to a need for major reforms and the contents of reform packages. Reform plans of three direct taxes, such as the individual income tax, the corporate tax, and the inheritance tax, are mainly discussed in detail.

Keywords: corporate tax; direct taxation; fiscal deficit; fiscal policy; income tax; inheritance tax; tax base; tax rates; tax reform

Chapter.  12264 words.  Illustrated.

Subjects: Business and Management

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