Horioka, Charles (contributor); Sekita, Shizuka (contributor) - 2004 - [Elektronische Ressource]
and equity, we evaluate the past and present structure of Japan’s consumption and income taxes, we consider the role of … reconstruction, and finally, we make policy recommendations based on our findings. We find that the structure of Japan’s current … will simultaneously improve both the efficiency and equity of Japan’s tax system. -- Consumption tax ; Corlett and Hague …