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The political economy of transnational tax reform : the Shoup mission to Japan in historical context /
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 recove...
| Clasificación: | Libro Electrónico |
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| Otros Autores: | , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge :
Cambridge University Press,
2013.
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| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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. |
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| Descripción Física: | 1 online resource (xi, 472 pages) : illustrations |
| Bibliografía: | Includes bibliographical references and index. |
| ISBN: | 9781107342118 1107342112 9781139519427 1139519425 9781107345867 1107345863 1299634931 9781299634930 9781316603390 1316603393 1107357985 9781107357983 1107238188 9781107238183 1107348366 9781107348363 1107349303 9781107349308 1107344611 9781107344617 |