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

Research output: Chapter in Book/Report/Conference proceedingChapter

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 languageEnglish
Title of host publicationThe Political Economy of Transnational Tax Reform
Subtitle of host publicationThe Shoup Mission to Japan in Historical Context
PublisherCambridge University Press
Pages336-364
Number of pages29
ISBN (Electronic)9781139519427
ISBN (Print)9781107033160
DOIs
Publication statusPublished - 2010 Jan 1

ASJC Scopus subject areas

  • Economics, Econometrics and Finance(all)

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    Ide, E. (2010). A political dispute over the local public finance equalization grant: The legacy of Shoup’s policy choices. In The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context (pp. 336-364). Cambridge University Press. https://doi.org/10.1017/CBO9781139519427.021