Author : Hiromitsu Ishi
Publisher : Oxford University Press
Page : 454 pages
File Size : 14,77 MB
Release : 2001
Category : Business & Economics
ISBN : 0199242569
This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.
Author : Toshi H. Arimura
Publisher : Springer Nature
Page : 271 pages
File Size : 28,69 MB
Release : 2020-09-17
Category : Business & Economics
ISBN : 9811569649
This open access book evaluates, from an economic perspective, various measures introduced in Japan to prevent climate change. Although various countries have implemented such policies in response to the pressing issue of climate change, the effectiveness of those programs has not been sufficiently compared. In particular, policy evaluations in the Asian region are far behind those in North America and Europe due to data limitations and political reasons. The first part of the book summarizes measures in different sectors in Japan to prevent climate change, such as emissions trading and carbon tax, and assesses their impact. The second part shows how those policies have changed the behavior of firms and households. In addition, it presents macro-economic simulations that consider the potential of renewable energy. Lastly, based on these comprehensive assessments, it compares the effectiveness of measures to prevent climate change in Japan and Western countries. Providing valuable insights, this book will appeal to both academic researchers and policymakers seeking cost-effective measures against climate change.
Author : Gene Park
Publisher : Stanford University Press
Page : 338 pages
File Size : 20,26 MB
Release : 2011-03-25
Category : Political Science
ISBN : 0804773300
Annotation This work demonstrates how the Fiscal Investment Loan Program (FILP) enabled the Japanese government to run a neo-classical fiscal policy based on low budget spending from the end of the 1940s to 1970.
Author : John Darcy
Publisher :
Page : pages
File Size : 17,78 MB
Release : 2003
Category : Business enterprises
ISBN :
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 14,25 MB
Release : 2021-11-24
Category :
ISBN : 9264724788
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author :
Publisher :
Page : 12 pages
File Size : 40,68 MB
Release : 1988
Category : Income tax
ISBN :
Author : Ms.Dora Benedek
Publisher : International Monetary Fund
Page : 41 pages
File Size : 39,22 MB
Release : 2015-09-30
Category : Business & Economics
ISBN : 1513586351
This paper estimates the pass through of VAT changes to consumer prices, using a unique dataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozone countries over 1999-2013. Pass through is much less than full on average, and differs markedly across types of VAT change. For changes in the standard rate, for instance, final pass through is about 100 percent; for reduced rates it is significantly less, at around 30 percent; and for reclassifications it is essentially zero. We also find: differing dynamics of pass through for durables and non-durables; no significant difference in pass through between rate increases and decreases; signs of non-monotonicity in the relationship between pass through and the breadth of the consumption base affected; and indications of significant anticipation effects together with some evidence of lagged effects in the two years around reform. The results are robust against endogeneity and attenuation bias.
Author : Isaac William Martin
Publisher : Cambridge University Press
Page : 329 pages
File Size : 11,43 MB
Release : 2009-07-13
Category : Business & Economics
ISBN : 0521494273
This volume presents sixteen essays by comparative historical scholars who offer a survey of the new fiscal sociology.
Author : Dieter Endres
Publisher :
Page : 0 pages
File Size : 30,63 MB
Release : 2015
Category : Corporations
ISBN : 9789041145567
This book provides a description and analysis of tax systems worldwide. It offers practical guidance on international planning approaches from a team of both tax practitioners and academics. In addition to references to country-specific tax legislation - including laws and rules in all EU Member States plus the United States, as well as special provisions in Australia, Japan, and elsewhere - the book discusses important ECJ decisions and various other case studies.
Author : Yoshimi Adachi
Publisher : Springer
Page : 264 pages
File Size : 32,2 MB
Release : 2018-03-30
Category : Law
ISBN : 9811071764
This book integrates the fundamentals of quantitative significance, using existing estimates of the elasticities of demand for tax, health insurance, and medical services in a static microsimulation model. It serves as a guide to the financial and social basics of health insurance and provides the reader with the intellectual groundwork indispensable for understanding the incorrect assumptions about the elasticities of demand and pattern of tax and health insurance. Most countries feel constant pressure because expenditure is increasing and resources are scarce. The topics addressed in this book including several frameworks leading to over-insurance, excess demand for medical care, and rapid expenditure growth in the medical care sector. Illustrated by carefully chosen examples and supported by extensive data analyses, this book is highly recommended to readers who seek an in-depth and up-to-date integrated overview of the ever-expanding theoretical and quantitative fields of containing costs, increasing funding for health services, or both.
