The political economy of transnational tax reform: The Shoup mission to Japan in historical context

W. Elliot Brownlee, Eisaku Ide, Yasunori Fukagai

研究成果: Book

5 被引用数 (Scopus)

抄録

This volume of essays explores the history of the U. S. tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct, and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.

本文言語English
出版社Cambridge University Press
ページ数472
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)

フィンガープリント

「The political economy of transnational tax reform: The Shoup mission to Japan in historical context」の研究トピックを掘り下げます。これらがまとまってユニークなフィンガープリントを構成します。

引用スタイル