Japan's Finance and Taxation, 1940-1956

Japan's Finance and Taxation, 1940-1956

Japan's Finance and Taxation, 1940-1956

Japan's Finance and Taxation, 1940-1956

Excerpt

In this volume, Dr. Saburo Shiomi fills an important gap in the Western World's knowledge of Japanese taxation by integrating the war and prewar developments in the Japanese tax system with the sweeping changes of the post-war period. All who have occasion to study the finances of Japan are correspondingly in his debt. Students of income taxation, in particular, will find much of interest here. While differences of opinion are to be expected on the goals to be sought and the means to be employed in tax policy, Dr. Shiomi's fair-minded approach, his scholarship, and his refusal to be drawn into doctrinaire positions all combine to make the book required reading for anyone who wishes to understand something of the enormous problems that Japan has faced, and met, in reconstructing a tax system shattered by war, while at the same time she was called upon to finance a complex modern economy.

CARL S. SHOUP
Professor of Economics

Columbia University
April, 1957 . . .

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