Japan's income tax system: lessons for Australia
Dabner, Justin (2001) Japan's income tax system: lessons for Australia. Revenue Law Journal, 11 (1). pp. 97-126.
|PDF (Published Version) - Repository staff only - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader|
View at Publisher Website: http://epublications.bond.edu.au/cgi/vie...
The Japanese income tax system was redesigned following World War II. As such it has features of the systems of both Europe and the United States, although in many respects it is quite unique. Whilst it arguably contributed to Japan's meteoric rise to the status of an economic superpower, little analysis of the Japanese income tax system from an Australian perspective has been attempted. This paper explores certain unique features of the Japanese income tax system with a view to identifying whether they are worthy of adoption in Australia.
|Item Type:||Article (Refereed Research - C1)|
|Keywords:||income tax; Japan|
|FoR Codes:||18 LAW AND LEGAL STUDIES > 1801 Law @ 100%|
|SEO Codes:||97 EXPANDING KNOWLEDGE @ 100%|
|Deposited On:||01 Sep 2009 14:01|
|Last Modified:||13 Feb 2011 05:12|
Last 12 Months: 0
Repository Staff Only: item control page