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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Brownlee, W. Elliot, 1941-, Ide, Eisaku, Fukagai, Yasunori, 1954-
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge : Cambridge University Press, 2013.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 4 |a The political economy of transnational tax reform :  |b the Shoup mission to Japan in historical context /  |c [edited by] W. Elliot Brownlee, University of California, Santa Barbara, Eisaku Ide, Keio University, Japan, Yasunori Fukagai Yokohama National University, Japan. 
260 |a Cambridge :  |b Cambridge University Press,  |c 2013. 
300 |a 1 online resource (xi, 472 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references and index. 
505 0 |a pt. 1. The American background -- pt. 2. Shoup in Japan : the encounter -- pt. 3. Legacies for Japan -- pt. 4. Global significance. 
520 |a 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. 
588 0 |a Print version record. 
546 |a English. 
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650 0 |a Taxation  |z Japan  |x History  |y 20th century. 
650 0 |a Fiscal policy  |z Japan  |x History  |y 20th century. 
651 0 |a Japan  |x Economic conditions  |y 1945-1989. 
651 0 |a Japan  |x Foreign economic relations  |z United States. 
651 0 |a United States  |x Foreign economic relations  |z Japan. 
650 6 |a Impôt  |z Japon  |x Histoire  |y 20e siècle. 
650 6 |a Politique fiscale  |z Japon  |x Histoire  |y 20e siècle. 
651 6 |a Japon  |x Conditions économiques  |y 1945-1989. 
650 7 |a BUSINESS & ECONOMICS  |x International  |x Taxation.  |2 bisacsh 
650 7 |a Economic history  |2 fast 
650 7 |a Fiscal policy  |2 fast 
650 7 |a International economic relations  |2 fast 
650 7 |a Taxation  |2 fast 
651 7 |a Japan  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJkT7GyCmyjxytDfqk6Yfq 
651 7 |a United States  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq 
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700 1 |a Brownlee, W. Elliot,  |d 1941-  |1 https://id.oclc.org/worldcat/entity/E39PCjDHkyQpPgFvfRJJdfphQC 
700 1 |a Ide, Eisaku. 
700 1 |a Fukagai, Yasunori,  |d 1954-  |1 https://id.oclc.org/worldcat/entity/E39PBJp67PYbQWPPgKwTX4dRKd 
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776 0 8 |i Print version:  |t Political economy of transnational tax reform.  |d Cambridge : Cambridge University Press, 2013  |z 9781107033160  |w (DLC) 2012051628  |w (OCoLC)812251916 
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