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The Japanese Tax System

Hiromitsu Ishi

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.001.0001
Subject:
Economics and Finance, South and East Asia

The Japanese tax system has notably changed through the periods of post‐World War II; i.e., reconstruction, rapid economic growth, and recent economic stagnation. In order to clarify the function and ... More


The Value Added Tax

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:
10.1093/0199242569.003.0015
Subject:
Economics and Finance, South and East Asia

The value‐added tax was finally introduced in Japan in April 1989, after long‐standing trial and error by the government. The whole picture of Japan's VAT must be clarified before and after its ... More


Combining Fiscal Sovereignty and Coordination: National Taxation in a Globalizing World

Peggy.B Musgrave

in The New Public Finance: Responding to Global Challenges

Published in print:
2006
Published Online:
October 2011
ISBN:
9780195179972
eISBN:
9780199850709
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195179972.003.0007
Subject:
Economics and Finance, International

This chapter examines the combination of fiscal sovereignty and coordination in national taxation systems in the context of globalization. It evaluates the rationale behind the design of cooperative ... More


The Traditional Framework of Indirect Taxes

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:
10.1093/0199242569.003.0014
Subject:
Economics and Finance, South and East Asia

Examines indirect tax reform movements in the late 1980s before the introduction of a broad‐based consumption tax: VAT. Needless to say, the adoption of VAT had a close bearing upon the changes in ... More


Tax Reform

Gerry Cawley and Justin Zake

in Uganda's Economic Reforms: Insider Accounts

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199556229
eISBN:
9780191721823
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199556229.003.0005
Subject:
Economics and Finance, Macro- and Monetary Economics, Development, Growth, and Environmental

By 1990 tax revenue in Uganda had declined to 5% of GDP. Revenue was heavily dependent on export taxes, which discouraged exports. This chapter discusses the policy and administrative measures taken ... More


Tax Spending

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0005
Subject:
Economics and Finance, Economic Systems

This chapter focuses on the subject of tax spending and value-added tax, revealing that value-added taxes are now imposed by all the other OECD countries and by nearly 150 countries worldwide. In the ... More


From Optimal Tax Theory to Tax Policy: Retrospective and Prospective Views

Robin Boadway

Published in print:
2012
Published Online:
August 2013
ISBN:
9780262017114
eISBN:
9780262301688
Item type:
book
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262017114.001.0001
Subject:
Economics and Finance, Economic Systems

Many things inform a country’s choice of tax system, including political considerations, public opinion, bureaucratic complexities, and ideas drawn from theoretical analysis. This book examines the ... More


Taxing Consumption

William G. Gale

in Fiscal Therapy: Balancing Today's Needs with Tomorrow's Obligations

Published in print:
2019
Published Online:
April 2019
ISBN:
9780190645410
eISBN:
9780190939175
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190645410.003.0014
Subject:
Economics and Finance, Public and Welfare, Economic Systems

Since the United States needs more revenue than it can generate just by raising existing taxes, policymakers need to think about new taxes, starting with a broad-based national consumption tax, as ... More


Business-Level Consumption Taxes

Daniel S. Goldberg

in The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.003.0011
Subject:
Law, Constitutional and Administrative Law

This chapter discusses the methods by which a consumption tax could be enacted at the business level. The two places for imposing a consumption tax at the business level are at the point of sale and ... More


“Fiscal Devaluation” and Fiscal Consolidation: The VAT in Troubled Times

Ruud de Mooij and Michael Keen

in Fiscal Policy after the Financial Crisis

Published in print:
2013
Published Online:
September 2013
ISBN:
9780226018447
eISBN:
9780226018584
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226018584.003.0012
Subject:
Economics and Finance, Macro- and Monetary Economics

This chapter discusses the tax side of fiscal adjustments. It first explores the idea, prominent in troubled Euro area countries, of a “fiscal devaluation”—that is, shifting from social contributions ... More


The Plan in Brief

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

Published in print:
2008
Published Online:
October 2013
ISBN:
9780300122749
eISBN:
9780300150193
Item type:
chapter
Publisher:
Yale University Press
DOI:
10.12987/yale/9780300122749.003.0012
Subject:
Economics and Finance, Economic Systems

This chapter presents the layout of the Competitive Tax Plan. It argues for the elimination of the present broken method of revenue collection and for replacing the lost revenue with a broad-based ... More


Tax Incentives Around the World

Sebastian James

in Rethinking Investment Incentives: Trends and Policy Options

Published in print:
2016
Published Online:
January 2017
ISBN:
9780231172981
eISBN:
9780231541640
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231172981.003.0007
Subject:
Economics and Finance, Financial Economics

This chapter presents a global picture, looking in particular at fiscal incentives and how they are granted and administered in various high-, middle- and low- income jurisdictions around the world. ... More


Tax Reform: Time for a Plan C?

Michael J. Graetz

in The Economists' Voice: Top Economists Take On Today's Problems

Published in print:
2011
Published Online:
November 2015
ISBN:
9780231143653
eISBN:
9780231527866
Item type:
chapter
Publisher:
Columbia University Press
DOI:
10.7312/columbia/9780231143653.003.0018
Subject:
Economics and Finance, Public and Welfare

On November 1, 2005, the President's Advisory Panel on Tax Reform unanimously recommended two alternative plans: a simplified income tax (SIT) and a growth and investment tax (GIT). The panel ... More


Fundamental Tax Reform: A Comparison of Three Options

Alan D. Viard

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0020
Subject:
Economics and Finance, Public and Welfare

Three prominent tax reform options have the potential to significantly reduce the tax penalty on saving and investment while maintaining a progressive federal tax system: partially replacing the ... More


The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform

Daniel S. Goldberg

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199948802
eISBN:
9780199345984
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199948802.001.0001
Subject:
Law, Constitutional and Administrative Law

The income tax is structurally flawed. As Part I of the book explains, some of the flaws are inherent in the income tax and some are self-inflicted. The income tax is needlessly complex, contains ... More


Taxes That Support Entrepreneurship and Growth

Anders Åslund and Simeon Djankov

in Europe's Growth Challenge

Published in print:
2017
Published Online:
January 2017
ISBN:
9780190499204
eISBN:
9780190499235
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190499204.003.0004
Subject:
Economics and Finance, International

Europe’s large public expenditures require high taxes for their financing. High taxes on labor have increased income inequality in European countries in the past quarter-century, since labor is much ... More


Resource Issues for CSOs

Karla W. Simon

in Civil Society in China: The Legal Framework from Ancient Times to the "New Reform Era"

Published in print:
2013
Published Online:
May 2013
ISBN:
9780199765898
eISBN:
9780199332540
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199765898.003.0012
Subject:
Law, Legal History

This chapter examines the resource issues facing civil society organizations (CSOs) in China and recounts innovations during the last twenty years from 1998 to 2011. It discusses taxes, especially ... More


Policy developments in Britain on global warming: in search of political leadership

Shizuka Oshitani

in Global Warming Policy in Japan and Britain: Interactions Between Institutions and Issue Characteristics

Published in print:
2006
Published Online:
July 2012
ISBN:
9780719069383
eISBN:
9781781701546
Item type:
chapter
Publisher:
Manchester University Press
DOI:
10.7228/manchester/9780719069383.003.0007
Subject:
Political Science, Environmental Politics

About 80 per cent of greenhouse gas emissions in Britain are in the form of carbon dioxide, of which about 97 per cent is energy-related. Overall carbon dioxide emissions fell steadily from 1970. ... More


Using tax-based instruments for innovative China’s trade rebalancing

John Whalley and Jing Wang

in The Oxford Companion to the Economics of China

Published in print:
2014
Published Online:
December 2014
ISBN:
9780199678204
eISBN:
9780191788635
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199678204.003.0022
Subject:
Economics and Finance, South and East Asia

This chapter proposes the use of tax-based initiatives to address China’s trade imbalance as well as alleviate exchange rate pressures. The proposal made here is that if China were to switch its ... More


Taxation as a Human Rights Issue: Gender and Substantive Equality

Sandra Fredman

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/9780190882228.003.0004
Subject:
Law, Human Rights and Immigration

This chapter suggests a four-dimensional conception of substantive equality to evaluate the gendered impacts of taxation policies from a human rights perspective. The four-dimensional framework of ... More


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