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The 1920 Japanese income tax reform : government, business and democratic constraints
Nakaoka, Shunsuke - 2016
Persistent link: https://www.econbiz.de/10011583633
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An assessment of consumption and income taxes in Japan
Horioka, Charles Yuji; Sekita, Shizuka - 2004
In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...
Persistent link: https://www.econbiz.de/10010332469
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The impact of tax reform in Japan on the work-hour and income distributions of married women
Yokoyama, Izumi - 2015
Persistent link: https://www.econbiz.de/10011349990
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A revised estimation of Japan’s income tax base
Morinobu, Shigeki; Nakamoto, Atsushi - In: Public policy review 9 (2013) 2, pp. 433-455
Persistent link: https://www.econbiz.de/10009724006
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Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes : a discrete choice analysis
Bessho, Shun-ichiro; Hayashi, Masayoshi - In: Journal of the Japanese and international economies : … 34 (2014), pp. 162-178
Persistent link: https://www.econbiz.de/10010476318
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Redistributive effects of income tax rates and tax base 1984-2009 : evidence from Japanese tax reforms
Miyazaki, Takeshi; Kitamura, Yukinobu - 2014
Persistent link: https://www.econbiz.de/10010429353
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Japan’s income tax base : comparison with other countries and estimation of tax reform
Nakamoto, Atsushi - In: Public policy review 10 (2014) 3, pp. 397-414
Persistent link: https://www.econbiz.de/10010431340
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Debates on individual income tax and potential Japanese tax reforms
Suzuki, Masaaki - In: Public policy review 10 (2014) 3, pp. 371-396
Persistent link: https://www.econbiz.de/10010431342
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An assessment of consumption and income taxes in Japan
Horioka, Charles (contributor); Sekita, Shizuka (contributor) - 2004 - [Elektronische Ressource]
In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan’s consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...
Persistent link: https://www.econbiz.de/10002506797
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Japan's tax reform : its effects on the tax burden
Hashimoto, Kyoji (contributor) - In: Japanese economic studies : a journal of translations 19 (1990) 1, pp. 31-60
Persistent link: https://www.econbiz.de/10001098039