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.
|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|
|Number of pages||29|
|Publication status||Published - 2010 Jan 1|
ASJC Scopus subject areas
- Economics, Econometrics and Finance(all)