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

研究成果: Chapter

抄録

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.

本文言語English
ホスト出版物のタイトルThe Political Economy of Transnational Tax Reform
ホスト出版物のサブタイトルThe Shoup Mission to Japan in Historical Context
出版社Cambridge University Press
ページ336-364
ページ数29
ISBN(電子版)9781139519427
ISBN(印刷版)9781107033160
DOI
出版ステータスPublished - 2010 1 1

ASJC Scopus subject areas

  • 経済学、計量経済学および金融学(全般)

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