Shoup and international tax reform after the Japan mission

W. Elliot Brownlee, Eisaku Ide

研究成果: Chapter

抄録

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.

元の言語English
ホスト出版物のタイトルThe Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context
出版者Cambridge University Press
ページ426-456
ページ数31
ISBN(印刷物)9781139519427, 9781107033160
DOI
出版物ステータスPublished - 2010 1 1

Fingerprint

Tax reform
Japan
Tax

ASJC Scopus subject areas

  • Economics, Econometrics and Finance(all)

これを引用

Brownlee, W. E., & Ide, E. (2010). Shoup and international tax reform after the Japan mission. : 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.

研究成果: Chapter

Brownlee, WE & Ide, E 2010, 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, pp. 426-456. https://doi.org/10.1017/CBO9781139519427.026
Brownlee WE, Ide E. 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. 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

AN - SCOPUS:84924187813

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 -