A political dispute over the local public finance equalization grant: The legacy of Shoup’s policy choices

Eisaku Ide

doi:10.1017/CBO9781139519427.021

A political dispute over the local public finance equalization grant: The legacy of Shoup’s policy choices

Eisaku Ide

Faculty of Economics

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

The first report of the Shoup mission to Japan proposed a fundamental reform of the national taxation system centered on direct taxation. In addition, it offered a comprehensive plan for reforming local fiscal and administrative systems. This chapter will examine the Shoup mission’s role in the democratic fiscal reform in Japan, and pay particular attention to the impact of the mission on the political, institutional, and philosophical dimensions of postwar intergovernmental relations in Japan.

Original language	English
Title of host publication	The Political Economy of Transnational Tax Reform
Subtitle of host publication	The Shoup Mission to Japan in Historical Context
Publisher	Cambridge University Press
Pages	336-364
Number of pages	29
ISBN (Electronic)	9781139519427
ISBN (Print)	9781107033160
DOIs	https://doi.org/10.1017/CBO9781139519427.021
Publication status	Published - 2010 Jan 1

ASJC Scopus subject areas

Economics, Econometrics and Finance(all)

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10.1017/CBO9781139519427.021

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A political dispute over the local public finance equalization grant: The legacy of Shoup’s policy choices

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