Equity and the politics of taxation in Japan
By: DeWit, Andrew
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Material type: 
ArticlePublisher: 2002Subject(s): Redistribution | Income Tax | Japan | EquityPolicy & Politics 30, 2, p. 231-246Abstract: Contemporary Japan confronts its worst fiscal crisis of the past 50 years. The limits of relying on public debt appear to have been reached, and thus tax increases are returning to the policy-making agenda. But the increases will largely be shaped by the argument that Japan's tax system is too redistributive. Indeed, fiscal policy makers and the polictical process are already shifiting more of the tax burden onto low-income earner. This article refutes the claim that Japan's income tax is particularly redistributive, and places the japanese example in the larger context of globalization and regressive income tax reforms
| Item type | Current location | Collection | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
Contemporary Japan confronts its worst fiscal crisis of the past 50 years. The limits of relying on public debt appear to have been reached, and thus tax increases are returning to the policy-making agenda. But the increases will largely be shaped by the argument that Japan's tax system is too redistributive. Indeed, fiscal policy makers and the polictical process are already shifiting more of the tax burden onto low-income earner. This article refutes the claim that Japan's income tax is particularly redistributive, and places the japanese example in the larger context of globalization and regressive income tax reforms
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