|
|
|
|
LEADER |
02290nmm a2200493 u 4500 |
001 |
EB000925110 |
003 |
EBX01000000000000000718706 |
005 |
00000000000000.0 |
007 |
cr||||||||||||||||||||| |
008 |
150128 ||| eng |
020 |
|
|
|a 9781451953701
|
245 |
0 |
0 |
|a The Japanese Tax Reform
|b Efficiency Versus Equity
|
260 |
|
|
|a Washington, D.C.
|b International Monetary Fund
|c 1990
|
300 |
|
|
|a 36 pages
|
651 |
|
4 |
|a Japan
|
653 |
|
|
|a Personal Income, Wealth, and Their Distributions
|
653 |
|
|
|a Consumption taxes
|
653 |
|
|
|a Taxes
|
653 |
|
|
|a Public finance & taxation
|
653 |
|
|
|a Business Taxes and Subsidies
|
653 |
|
|
|a Macroeconomics
|
653 |
|
|
|a National accounts
|
653 |
|
|
|a Revenue
|
653 |
|
|
|a Public Finance
|
653 |
|
|
|a Taxation
|
653 |
|
|
|a Income and capital gains taxes
|
653 |
|
|
|a Taxation, Subsidies, and Revenue: General
|
653 |
|
|
|a Personal Income and Other Nonbusiness Taxes and Subsidies
|
653 |
|
|
|a Welfare & benefit systems
|
653 |
|
|
|a Income tax
|
653 |
|
|
|a Income
|
653 |
|
|
|a Revenue administration
|
653 |
|
|
|a Personal income
|
653 |
|
|
|a Social security contributions
|
653 |
|
|
|a Spendings tax
|
653 |
|
|
|a Social security
|
710 |
2 |
|
|a International Monetary Fund
|
041 |
0 |
7 |
|a eng
|2 ISO 639-2
|
989 |
|
|
|b IMF
|a International Monetary Fund
|
490 |
0 |
|
|a IMF Working Papers
|
028 |
5 |
0 |
|a 10.5089/9781451953701.001
|
856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/1990/086/001.1990.issue-086-en.xml?cid=29018-com-dsp-marc
|x Verlag
|3 Volltext
|
082 |
0 |
|
|a 330
|
520 |
|
|
|a Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobility among the industrial countries is a recent phenomenon and it is possible that the effect of domestic tax reform is dictated by international capital flows. The purpose of this paper is to examine whether the tax reform proposed recently in Japan satisfies the above principles, in particular, efficiency and equity, and to investigate the effects not only on the real economy in Japan, but also on capital outflows from Japan to abroad. Also, the aging problem is examined briefly
|