Umfang:
1 online resource (486 pages)
Ausgabe:
1st ed.
ISBN:
9781107033160
,
9781107348363
Inhalt:
These essays explore the history of the US tax mission to Japan during the occupation following World War II. Carl Shoup was appointed to create a new tax system for Japan. This volume examines the intellectual world of Shoup and his colleagues, describes their collaboration with Japan and analyzes the mission's effects
Anmerkung:
Intro -- Contents -- Contributors -- Preface -- Introduction -- Overview of the Shoup Mission -- The Significance of the Mission -- Scholars and the Shoup Mission -- Part One The American Background -- Introduction to Part One -- 1 Carl S. Shoup -- 2 From Seligman to Shoup -- American Institutionalism and the Columbia Strand of Taxation and Development -- Interdisciplinary Institutionalism at Columbia -- The Fiscal Science Strand of Columbia's Economic Institutionalism -- Robert Murray Haig and the Economic Definition of Income -- Shoup's Political Economy of Public Finance -- Early Experiences as an Economic Advisor -- Developing and Maintaining the Columbia Tradition -- Research and Scholarship -- The Legacy of Tax Missions -- Coda: Shoup's "Public Finance" - a Life's Work -- 3 The Haig-Shoup Mission to France in the 1920s -- Introduction -- The American Viewpoint -- The Haig-Shoup "Mission" to France -- Carl Shoup and the Sales Tax in France -- Fiscal Sociology -- Historical Contingency -- Administrative Capacity -- Conclusion -- 4 The Shoup Missions to Cuba -- Setting the Stage for the 1931-2 Mission -- The Seligman-Shoup Mission of 1931-2 -- The Shoup-Magill Mission of 1938-9 -- Conclusion -- 5 Mr. Shoup Goes to Washington -- An Agenda for Tax Reform -- The Viner Recommendations -- Individual Income Tax -- Consumption Taxes -- A Tepid Reception -- Shoup's Return -- Conclusion -- Part Two Shoup in Japan: The Encounter -- Introduction to Part Two -- 6 Political Languages of Land and Taxation -- Introduction -- The Formation of the Idea of Taxation in Modern Japan: Late 1860s to 1880s -- Japan Met with the West: Transition of the Exemplar -- The Key Ideas of Public Finance and Taxation Entered into Japan from the West -- American Discussion of Taxation and its Acceptance in Japan in the 1880s to 1910s
,
American Background for Ely, Seligman, and the Single Tax Movement -- Ely: Textbook and Social Progressivism -- Single Tax Movement: Its Influence and Popularity, and Its Relationship with Seligman and Ely -- Acceptance of the Single Tax Movement, Ely and Seligman in Japan: 1890s-1910s -- Formation of the Systematic Discussion of Taxation in Japan -- Conclusion -- 7 Raising Taxes for Democracy -- The Postwar Japanese Fiscal Debate, 1945-8 -- Ouchi Hyoe -- Ishibashi Tanzan -- Ikeda Hayato -- The Harmonization of Different Views -- Postwar Inflation as Unjust Taxation -- The Spectre of Tax Revolt -- The Shoup Mission's Welcome -- Taxation for Democracy -- The Social Allocation of Resources -- Local Fiscal Autonomy -- Democratizing Fiscal Consciousness -- 8 Shoup and the Japan Mission -- General Douglas Macarthur and Harold Moss -- The Recruitment of Carl Shoup -- The Recruitment of Shoup's Inner Circle -- Recruitment of the Supporting Cast -- Special Appointment and Assignment for Bronfenbrenner -- The Recruitment of Japanese Members -- Learning about Japan -- 9 Shoup in the "Social Laboratory" -- The "Pressure Cooker" -- Crafting the Recommendations -- Implementation: a Footnote on the Role of Bronfenbrenner -- 10 Tax Reform during the American Occupation of Japan -- Taxation of Interest Income and Capital Gains on Security Transactions before Shoup -- The Shoup Mission: The First Visit and Recommendations -- Implementing Shoup's Recommendations: Taxation of Interest Income -- Implementing Shoup's Recommendations: Taxation of Capital Gains on Securities -- The Shoup Mission: The Second Visit -- The Post-Shoup Denouement -- Who or what killed Shoup? -- Part Three Legacies for Japan -- Introduction to Part Three -- 11 Avoiding the Aid Curse? Taxation and Development in Japan -- The Mechanisms of the Aid Curse -- Tax Administration
,
Shoup and Lessons for International Financial Agencies -- Index
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Soft Budget Constraint -- Lessons from the Japanese Experience -- 12 The Shoup Recommendations and Japan's Tax-Cutting Culture -- Introduction -- The Public-Private Mutual Trust Atmosphere and Prewar Japanese Tax Culture -- Dissolving a Traditional Public-Private Mutual Trust Atmosphere -- The Shoup Recommendations: Toward a New Relationship of Mutual Trust -- Institutionalizing a Tax-Cutting Culture -- Summary and Conclusion -- 13 A Political Dispute over the Local Public Finance Equalization Grant -- Introduction -- Fiscal Issues during the Shoup Mission's Visits -- Local Autonomy under Assault: The Beginning of the End? -- Concluding Remarks -- 14 Corporate Income Tax in Postwar Japan and the Shoup Recommendations -- Introduction -- Survey of Postwar Tax Reform and the Corporate Income Tax -- The Shoup Recommendations: The Starting Point -- General Survey of Postwar Tax Reform in Japan -- Reform of Corporation Taxation: The Details -- Japanese Corporate Structure and its Effects on Corporate Income Tax Revenues -- International Comparisons -- The Ministry of Finance's Tax Reform Strategy: The Seventh Factor behind Corporate Tax Revenues -- The Personal Income Tax: A Tax on the Distribution Income from Corporations -- The Tax Bureau of the Ministry of Finance and the Business Community -- Conclusion: Reflections on the Shoup Legacy -- Part Four Global Significance -- Introduction to Part Four -- 15 The Shoup Mission -- Recreating the Postwar Economy -- Development: Balanced and Unbalanced Growth -- Debt, Expropriation and Capital -- Taxes -- Conclusion -- 16 Shoup and International Tax Reform after the Japan Mission -- Report on Japanese Taxation: An Instant Classic -- Shoup's Early Retrospectives -- New Venues for Reform: Venezuela, Brazil, Common Markets, and Liberia -- Shoup's Reassessments, 1989-91
Weitere Ausg.:
Print version Brownlee, W. Elliot The Political Economy of Transnational Tax Reform New York : Cambridge University Press,c2013 ISBN 9781107033160
Sprache:
Englisch
Schlagwort(e):
Electronic books
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