Homma, Masaaki; Ohtake, Fumio - In: Japanese Economy 18 (1990) 4, pp. 3-18
The "Nakasone Tax Reform," the objective of which was the most drastic tax reform since the Shoup Tax Reform Recommendations of 1949, overcame the setback of the rejection of the sales tax proposal in the 108th Regular Session of the Diet and ended in the 109th Regular Session, having...