Shoup and international tax reform after the Japan mission

W. Elliot Brownlee, Eisaku Ide

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

As the introduction to this volume noted, various international tax experts have testified eloquently as to the ongoing significance and influence of the Shoup mission on global tax reform. Expanding on their comments to provide a detailed and in-depth assessment of exactly how the experience of the Shoup mission influenced the hundreds of missions that have promoted international tax reform since 1950 lies beyond the scope of this volume. It is possible, however, to move toward such an assessment by doing three things: (1) suggesting some of the key elements of the Shoup mission to Japan that shaped his other missions, (2) considering what Shoup learned from his experiences in Japan and how this learning influenced his subsequent missions, and (3) examining, albeit briefly, how recent international tax assistance has compared with the work of Shoup’s supposedly prototypical missions.

Original languageEnglish
Title of host publicationThe Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context
PublisherCambridge University Press
Pages426-456
Number of pages31
ISBN (Print)9781139519427, 9781107033160
DOIs
Publication statusPublished - 2010 Jan 1

Fingerprint

Tax reform
Japan
Tax

ASJC Scopus subject areas

  • Economics, Econometrics and Finance(all)

Cite this

Brownlee, W. E., & Ide, E. (2010). Shoup and international tax reform after the Japan mission. In The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context (pp. 426-456). Cambridge University Press. https://doi.org/10.1017/CBO9781139519427.026

Shoup and international tax reform after the Japan mission. / Brownlee, W. Elliot; Ide, Eisaku.

The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context. Cambridge University Press, 2010. p. 426-456.

Research output: Chapter in Book/Report/Conference proceedingChapter

Brownlee, WE & Ide, E 2010, Shoup and international tax reform after the Japan mission. in The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context. Cambridge University Press, pp. 426-456. https://doi.org/10.1017/CBO9781139519427.026
Brownlee WE, Ide E. Shoup and international tax reform after the Japan mission. In The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context. Cambridge University Press. 2010. p. 426-456 https://doi.org/10.1017/CBO9781139519427.026
Brownlee, W. Elliot ; Ide, Eisaku. / Shoup and international tax reform after the Japan mission. The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context. Cambridge University Press, 2010. pp. 426-456
@inbook{b4eef31dc4af439abc043fcfa965ab0b,
title = "Shoup and international tax reform after the Japan mission",
abstract = "As the introduction to this volume noted, various international tax experts have testified eloquently as to the ongoing significance and influence of the Shoup mission on global tax reform. Expanding on their comments to provide a detailed and in-depth assessment of exactly how the experience of the Shoup mission influenced the hundreds of missions that have promoted international tax reform since 1950 lies beyond the scope of this volume. It is possible, however, to move toward such an assessment by doing three things: (1) suggesting some of the key elements of the Shoup mission to Japan that shaped his other missions, (2) considering what Shoup learned from his experiences in Japan and how this learning influenced his subsequent missions, and (3) examining, albeit briefly, how recent international tax assistance has compared with the work of Shoup’s supposedly prototypical missions.",
author = "Brownlee, {W. Elliot} and Eisaku Ide",
year = "2010",
month = "1",
day = "1",
doi = "10.1017/CBO9781139519427.026",
language = "English",
isbn = "9781139519427",
pages = "426--456",
booktitle = "The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context",
publisher = "Cambridge University Press",

}

TY - CHAP

T1 - Shoup and international tax reform after the Japan mission

AU - Brownlee, W. Elliot

AU - Ide, Eisaku

PY - 2010/1/1

Y1 - 2010/1/1

N2 - As the introduction to this volume noted, various international tax experts have testified eloquently as to the ongoing significance and influence of the Shoup mission on global tax reform. Expanding on their comments to provide a detailed and in-depth assessment of exactly how the experience of the Shoup mission influenced the hundreds of missions that have promoted international tax reform since 1950 lies beyond the scope of this volume. It is possible, however, to move toward such an assessment by doing three things: (1) suggesting some of the key elements of the Shoup mission to Japan that shaped his other missions, (2) considering what Shoup learned from his experiences in Japan and how this learning influenced his subsequent missions, and (3) examining, albeit briefly, how recent international tax assistance has compared with the work of Shoup’s supposedly prototypical missions.

AB - As the introduction to this volume noted, various international tax experts have testified eloquently as to the ongoing significance and influence of the Shoup mission on global tax reform. Expanding on their comments to provide a detailed and in-depth assessment of exactly how the experience of the Shoup mission influenced the hundreds of missions that have promoted international tax reform since 1950 lies beyond the scope of this volume. It is possible, however, to move toward such an assessment by doing three things: (1) suggesting some of the key elements of the Shoup mission to Japan that shaped his other missions, (2) considering what Shoup learned from his experiences in Japan and how this learning influenced his subsequent missions, and (3) examining, albeit briefly, how recent international tax assistance has compared with the work of Shoup’s supposedly prototypical missions.

UR - http://www.scopus.com/inward/record.url?scp=84924187813&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=84924187813&partnerID=8YFLogxK

U2 - 10.1017/CBO9781139519427.026

DO - 10.1017/CBO9781139519427.026

M3 - Chapter

SN - 9781139519427

SN - 9781107033160

SP - 426

EP - 456

BT - The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context

PB - Cambridge University Press

ER -