II. The Tax Reform of 1940

Kapitel in diesem Buch

1. Frontmatter I
2. Foreword V
3. Preface VII
4. Author’s Preface IX
5. Contents XIII
6. List of Tables XV
7. PART ONE. Background, 1940–1956
8. I. Drastic Changes in Japan’s Economy 3
9. PART TWO. The Development of the National and Local Tax Systems
10. II. The Tax Reform of 1940 33
11. III. Tax Reforms during World War II 53
12. IV. Tax Reforms after World War II 62
13. V. The Shoup Mission Recommendations 82
14. VI. Recent Alterations in National and Local Tax Laws and Opinions about the Future Tax System 93
15. PART THREE. The Establishment and Development of the Income Tax and the Corporation Tax
16. VII. The Japanese Tax System Studied through the Development of the Income Tax 113
17. PART FOUR. Some Special Research
18. VIII. The Effect of Taxation on the Disparity between Rich and Poor 153
19. IX. A Financial Survey of Sixty-seven Municipalities within a Radius of 16 Kilometers of the City of Osaka 165
20. Index 181