Ishi, Hiromtsu - International Center for Public Policy, Andrew Young … - 2006
The aim of this paper is to explore the recent move toward a system of dual income tax (DIT) in Japan, tracing back to … the development of the individual income tax in the postwar period. Focus is upon very pragmatic considerations … introductory part, the basic features of Nordic DIT are summarized briefly. Second, the shift from a comprehensive income tax (CIT …