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| 001 | 185654 | ||
| 003 | IT-RoAPU | ||
| 005 | 20221214232215.0 | ||
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| 007 | cr || |||||||| | ||
| 008 | 210830t19571957nyu fo d z eng d | ||
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_a9780231916585 _qprint |
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| 020 |
_a9780231884822 _qPDF |
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| 024 | 7 |
_a10.7312/shio91658 _2doi |
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| 035 | _a(DE-B1597)9780231884822 | ||
| 035 | _a(DE-B1597)512312 | ||
| 035 | _a(OCoLC)1100450073 | ||
| 040 |
_aDE-B1597 _beng _cDE-B1597 _erda |
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| 072 | 7 |
_aBUS064020 _2bisacsh |
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| 084 | _aonline - DeGruyter | ||
| 100 | 1 |
_aShiomi, Saburo _eautore |
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| 245 | 1 | 0 |
_aJapan’S Finance and Taxation 1940-1956 / _cSaburo Shiomi. |
| 264 | 1 |
_aNew York, NY : _bColumbia University Press, _c[1957] |
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| 264 | 4 | _c©1957 | |
| 300 | _a1 online resource (192 p.) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 505 | 0 | 0 |
_tFrontmatter -- _tForeword -- _tPreface -- _tAuthor’s Preface -- _tContents -- _tList of Tables -- _tPART ONE. Background, 1940–1956 -- _tI. Drastic Changes in Japan’s Economy -- _tPART TWO. The Development of the National and Local Tax Systems -- _tII. The Tax Reform of 1940 -- _tIII. Tax Reforms during World War II -- _tIV. Tax Reforms after World War II -- _tV. The Shoup Mission Recommendations -- _tVI. Recent Alterations in National and Local Tax Laws and Opinions about the Future Tax System -- _tPART THREE. The Establishment and Development of the Income Tax and the Corporation Tax -- _tVII. The Japanese Tax System Studied through the Development of the Income Tax -- _tPART FOUR. Some Special Research -- _tVIII. The Effect of Taxation on the Disparity between Rich and Poor -- _tIX. A Financial Survey of Sixty-seven Municipalities within a Radius of 16 Kilometers of the City of Osaka -- _tIndex |
| 506 | 0 |
_arestricted access _uhttp://purl.org/coar/access_right/c_16ec _fonline access with authorization _2star |
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| 520 | _aProvides technical explanations of past developments and present status of the Japanese taxation system as well as analytical studies of the system in close connection with economic realities and offers suggestions on what the future taxation system should be. | ||
| 538 | _aMode of access: Internet via World Wide Web. | ||
| 546 | _aIn English. | ||
| 588 | 0 | _aDescription based on online resource; title from PDF title page (publisher's Web site, viewed 30. Aug 2021) | |
| 650 | 7 |
_aBUSINESS & ECONOMICS / International / Taxation. _2bisacsh |
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| 700 | 1 |
_aHasegawa, Shotaro _eautore |
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| 700 | 1 |
_aIchimada, Hisato _eautore |
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| 700 | 1 |
_aShoup, Carl S. _eautore |
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| 850 | _aIT-RoAPU | ||
| 856 | 4 | 0 | _uhttps://doi.org/10.7312/shio91658 |
| 856 | 4 | 0 | _uhttps://www.degruyter.com/isbn/9780231884822 |
| 856 | 4 | 2 |
_3Cover _uhttps://www.degruyter.com/cover/covers/9780231884822.jpg |
| 942 | _cEB | ||
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_c185654 _d185654 |
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