The Political Economy of Transnational Tax Reform


Book Description

This volume of essays explores the history of the US 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.




Concise Dictionary of Modern Japanese History


Book Description

This is a concise, reliable guide to the people, places, events, and ideas of significance from the Meiji Restoration to the present.







Economic Behaviour in Adversity


Book Description

Conflict, disaster, and destruction—despite their historical and current significance—have not yet been adequately studied from the economic point of view. Economic Behaviour in Adversity brings together ten important essays, several previously unpublished, dealing with the choices people make in times of disaster and conflict. These essays help explain the possibilities and limits of human cooperation under severe environmental pressure. Part I, "Disaster and Recovery," contains previously unpublished studies of major historical catastrophes, among them the Black Death of the fourteenth century, the Civil War in Russia that followed the Bolshevik revolution, and the mass bombing of Germany and of Japan during World War II. Accompanying the historical studies are several analytical papers that interpret the disaster experience. The essays in Part II, "Cooperation and Conflict," represent innovative theoretical analyses based on a common theme—that cooperation and conflict are alternative strategies whereby individuals, groups, and different forms of social organization struggle with one another for evolutionary survival. Ultimately, these essays indicate, the political economy of the human species is an instance of Darwin's "economy of nature."




The New Fiscal Sociology


Book Description

The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demonstrates that the study of taxation can illuminate fundamental dynamics of modern societies. The sixteen essays in this collection offer a state-of-the-art survey of the new fiscal sociology that is emerging at the intersection of sociology, history, political science, and law. The contributors include some of the foremost comparative historical scholars in these disciplines and others. They approach the institution of taxation as a window onto the changing social contract. Their chapters address the social and historical sources of tax policy, the problem of how taxes persist, and the social and cultural consequences of taxation. They trace fundamental connections between tax institutions and macrohistorical phenomena - wars, shifting racial boundaries, religious traditions, gender regimes, labor systems, and more.







Japan


Book Description




Catalog of Copyright Entries. Third Series


Book Description

Includes Part 1, Number 1 & 2: Books and Pamphlets, Including Serials and Contributions to Periodicals (January - December)