Chapter

Appraisal and Further Reform

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/10.1093/0199242569.003.0019
 Appraisal and Further Reform

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Assesses the overall performance of past tax reforms thathas developed in three stages; the Nakasone and Takeshita reform packages from the mid‐1980s, and recent tax reform in the 1990s. From an academic point of view, as the final conclusion, Japan's tax reforms have been far from satisfactory, and further steps are required to improve with regard to equity, neutrality, and simplicity.

Keywords: consumption tax; neutrality; Noboru Takeshita; simplification; tax base; tax equity; tax mix; tax preferences; Yasuhiro Nakasone

Chapter.  7252 words. 

Subjects: Business and Management

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