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008 210830t19571957nyu fo d z eng d
020 _a9780231916585
_qprint
020 _a9780231884822
_qPDF
024 7 _a10.7312/shio91658
_2doi
035 _a(DE-B1597)9780231884822
035 _a(DE-B1597)512312
035 _a(OCoLC)1100450073
040 _aDE-B1597
_beng
_cDE-B1597
_erda
072 7 _aBUS064020
_2bisacsh
084 _aonline - DeGruyter
100 1 _aShiomi, Saburo
_eautore
245 1 0 _aJapan’S Finance and Taxation 1940-1956 /
_cSaburo Shiomi.
264 1 _aNew York, NY :
_bColumbia University Press,
_c[1957]
264 4 _c©1957
300 _a1 online resource (192 p.)
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
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
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
700 1 _aHasegawa, Shotaro
_eautore
700 1 _aIchimada, Hisato
_eautore
700 1 _aShoup, Carl S.
_eautore
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
999 _c185654
_d185654