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Two Strategies of Postwar Tax Policy

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0003
Subject:
Economics and Finance, South and East Asia

Sheds light on the strategies traditionally adopted by the Japanese government concerning tax policy during the post‐war period of 1960s and 1970s.


Public Finance

Gerardo P. Sicat and Rahimaisa D. Abdula

in The Philippine Economy: Development, Policies, and Challenges

Published in print:
2003
Published Online:
November 2003
ISBN:
9780195158984
eISBN:
9780199869107
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195158989.003.0004
Subject:
Economics and Finance, Development, Growth, and Environmental

Reviews the Philippine public finance experience over two decades from 1980 to 2000. It notes that in some years, the government's dominant fiscal problems were caused, at least initially, by ... More


Principles of Corporate Taxation

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0010
Subject:
Economics and Finance, South and East Asia

Describes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, ... More


The Budgetary Implications of Marijuana Prohibition

Daniel Egan and Jeffrey A. Miron

in Pot Politics: Marijuana and the Costs of Prohibition

Published in print:
2006
Published Online:
April 2010
ISBN:
9780195188028
eISBN:
9780199893577
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195188028.003.0002
Subject:
Psychology, Psychopharmacology

Advocates of marijuana prohibition argue that it reduces marijuana trafficking and use, thereby discouraging crime, improving productivity, and enhancing public health. Critics counter that ... More


UN‐led reconstruction following NATO‐led military intervention: Kosovo

Graciana del Castillo

in Rebuilding War-Torn States: The Challenge of Post-Conflict Economic Reconstruction

Published in print:
2008
Published Online:
January 2009
ISBN:
9780199237739
eISBN:
9780191717239
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199237739.003.0009
Subject:
Economics and Finance, Development, Growth, and Environmental, International

The UN-led reconstruction following the 1999 NATO-led military intervention in Kosovo provides a striking contrast in reconstruction to that of El Salvador. This chapter analyzes how UNMIK, with a ... More


Public Finances of Special Category States

Govind Bhattacharjee

in Special Category States of India

Published in print:
2016
Published Online:
April 2016
ISBN:
9780199460830
eISBN:
9780199086528
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199460830.003.0010
Subject:
Political Science, Indian Politics

This chapter contains detailed analysis of public finances of the special category states during the ten year period i.e., 2000– 01 to 2010–11, in order to assess the impact of sustained Central ... More


The Taxation of Extractive Industries: Mining

James M. Otto

in Extractive Industries: The Management of Resources as a Driver of Sustainable Development

Published in print:
2018
Published Online:
November 2018
ISBN:
9780198817369
eISBN:
9780191858871
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198817369.003.0014
Subject:
Economics and Finance, Development, Growth, and Environmental

The emphasis of this chapter is on how mines are taxed, not on how tax revenues should be used. However, it is noted that one of the influencing factors that drives fiscal system policy evolution is ... More


Setting the Stage for Disaster: Revenue Maximization, Wealth Protection, and its Discontents

Gregory L. Simon

in Flame and Fortune in the American West: Urban Development, Environmental Change, and the Great Oakland Hills Fire

Published in print:
2016
Published Online:
May 2017
ISBN:
9780520292802
eISBN:
9780520966161
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520292802.003.0005
Subject:
Earth Sciences and Geography, Environmental Geography

This chapter focuses on government retrenchment, conservative homeowner politics, and state tax restructuring spanning the 1950s to 1980s. It highlights the scalar dimensions of ... More


Coping with Fiscal Stress

Maurice Wright

in Japan's Fiscal Crisis: The Ministry of Finance and the Politics of Public Spending, 1975-2000

Published in print:
2002
Published Online:
October 2011
ISBN:
9780199250530
eISBN:
9780191697937
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199250530.003.0029
Subject:
Political Science, Political Economy

Japan's main budget exhibited three symptoms of fiscal stress from 1975 through to 2000. First, a recurring deficit, persisting throughout the business cycle, that is, including years of both ... More


Public Finance in Developing Countries

Richard M. Bird and Arindam Das-Gupta

in International Development: Ideas, Experience, and Prospects

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199671656
eISBN:
9780191751127
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199671656.003.0016
Subject:
Economics and Finance, Development, Growth, and Environmental

A “good” tax system for developing countries was once considered one based on progressive income taxes. More recently, the emphasis has been placed on securing revenues from broader bases at lower ... More


Self-Help and Altruism: Protecting Developing Countries’ Tax Revenues

Michael C. Durst

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0015
Subject:
Economics and Finance, International, Macro- and Monetary Economics

This chapter (i) examines the historical factors that have led to base erosion around the world, (ii) considers from a political standpoint the problem faced by developing countries wishing to ... More


Taxes, Banks, and Financial Stability

Reint Gropp

in Taxation and Regulation of the Financial Sector

Published in print:
2015
Published Online:
May 2015
ISBN:
9780262027977
eISBN:
9780262321099
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262027977.003.0003
Subject:
Economics and Finance, Financial Economics

In the response to the financial crisis numerous new taxes on financial institutions have been discussed or implemented around the world. This chapter discusses the connection between the incidence ... More


The Ukcs Fiscal Regime

Emre Üşenmez

in Oil and Gas Law: Current Practice & Emerging Trends

Published in print:
2010
Published Online:
May 2015
ISBN:
9781845861018
eISBN:
9781474406239
Item type:
chapter
Publisher:
Edinburgh University Press
DOI:
10.3366/edinburgh/9781845861018.003.0006
Subject:
Law, Constitutional and Administrative Law

This Chapter considers the fiscal regime applying to operations on the UK Continental Shelf, with a particular focus on those elements of taxation that are specific to the oil and gas industry. The ... More


Economic Consequences of Universal Old Age Social Pensions

Yue Chim Richard Wong

in Diversity and Occasional Anarchy: On Deep Economic and Social Contradictions in Hong Kong

Published in print:
2013
Published Online:
January 2014
ISBN:
9789888139446
eISBN:
9789888180349
Item type:
chapter
Publisher:
Hong Kong University Press
DOI:
10.5790/hongkong/9789888139446.003.0020
Subject:
Society and Culture, Asian Studies

In this chapter, the author provides estimates of the long term cost of having a universal social pension scheme that offers every individual aged over 65 a fixed monthly payment. Universal schemes ... More


Taxation and Human Rights: A Delicate Balance

Reuven S. Avi-Yonah and Gianluca Mazzoni

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0012
Subject:
Law, Human Rights and Immigration

This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting ... More


Inequality, Taxation, and Public Transfers in Latin America

Michael Hanni and Ricardo Martner

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0024
Subject:
Law, Human Rights and Immigration

This chapter looks at inequality trends and the redistributive potential of fiscal policies in Latin America. It suggests that increased mobilization of tax revenues from the middle class, the ... More


Hispanic Entrepreneurs in the 2000s: An Economic Profile and Policy Implications

Alberto Davila and Marie T. Mora

Published in print:
2013
Published Online:
May 2014
ISBN:
9780804777933
eISBN:
9780804788014
Item type:
book
Publisher:
Stanford University Press
DOI:
10.11126/stanford/9780804777933.001.0001
Subject:
Economics and Finance, Development, Growth, and Environmental

This book provides an in-depth economic and policy analysis of Hispanic entrepreneurs in the first decade of the 2000s. This book captures a flavor of issues related to the business cycle, economic ... More


Survey and Punish: The ‘Alawis’ Integration into the Ottoman Empire (1516–1645)

Stefan Winter

in A History of the 'Alawis: From Medieval Aleppo to the Turkish Republic

Published in print:
2016
Published Online:
January 2018
ISBN:
9780691167787
eISBN:
9781400883028
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691167787.003.0004
Subject:
History, Middle East History

This chapter examines the Ottoman cadastres in detail, both to demonstrate the extent of the Ottoman state's control over the region in the sixteenth century and to show that the Ottomans did not ... More


The Senator in a Time of Troubles and Triumphs

James K. Libbey

in Alben Barkley: A Life in Politics

Published in print:
2016
Published Online:
September 2016
ISBN:
9780813167138
eISBN:
9780813167831
Item type:
chapter
Publisher:
University Press of Kentucky
DOI:
10.5810/kentucky/9780813167138.003.0014
Subject:
History, American History: 20th Century

For Barkley the period from 1941 to 1945 was filled with achievements and difficulties. He received praise for his effective handling of wartime legislation; yet his wife, Dorothy, suffered a heart ... More


A View of the Forest

Edward J. McCaffery

in The Oxford Introductions to U.S. Law: Income Tax Law

Published in print:
2012
Published Online:
April 2015
ISBN:
9780195376715
eISBN:
9780190260224
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780195376715.003.0001
Subject:
Law, Constitutional and Administrative Law

This chapter focuses on the essential theoretical foundations of taxation and some key basic concepts such as the tax base and rate structure. It discusses the three types of tax bases in considering ... More


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