抄録
The first report of the Shoup mission to Japan proposed a fundamental reform of the national taxation system centered on direct taxation. In addition, it offered a comprehensive plan for reforming local fiscal and administrative systems. This chapter will examine the Shoup mission’s role in the democratic fiscal reform in Japan, and pay particular attention to the impact of the mission on the political, institutional, and philosophical dimensions of postwar intergovernmental relations in Japan.
| 本文言語 | English |
|---|---|
| ホスト出版物のタイトル | The Political Economy of Transnational Tax Reform |
| ホスト出版物のサブタイトル | The Shoup Mission to Japan in Historical Context |
| 出版社 | Cambridge University Press |
| ページ | 336-364 |
| ページ数 | 29 |
| ISBN（電子版） | 9781139519427 |
| ISBN（印刷版） | 9781107033160 |
| DOI | |
| 出版ステータス | Published - 2010 1月 1 |
ASJC Scopus subject areas
- 経済学、計量経済学および金融学（全般）