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AA00260492-19900001-0061.pdf
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Title |
Title |
ECONOMIC AND ELECTORAL EFFECTS OF JAPANESE TAX REFORMS: A HISTORICAL OVERVIEW
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FURUTA, Seiji
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Kana |
フルタ, セイジ
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Agricultural Economics, THE KEIO ECONOMIC SOCIETY Keio University
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Keio Economic Society, Keio University
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1990
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Keio economic studies
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27
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1
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1990
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61
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End page |
75
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Abstract |
This paper reviews changing patterns of Japanese tax systems from the end of the last century to the present, and examines in particular how the government did fail so many times to introduce general consumption tax into national or local tax systems from 1936 to 1986. The Japanese government finally succeeded in introducing Consumption Tax of accounts method in 1989, a product of compromise between economic and electoral forces. Political and administrative inequities in Japanese income tax are also investigated.
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