Description
| Summary: | 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.
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| Physical Description: | 1 online resource (xi, 472 pages) : illustrations |
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| Bibliography: | Includes bibliographical references and index. |
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| ISBN: | 9781107342118
1107342112
9781139519427
1139519425
9781107345867
1107345863
1299634931
9781299634930
9781316603390
1316603393
1107357985
9781107357983
1107238188
9781107238183
1107348366
9781107348363
1107349303
9781107349308
1107344611
9781107344617 |
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| Language: | English. |
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| Source of Description, Etc. Note: | Print version record. |
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