War and Armament Taxes of Japan

War and Armament Taxes of Japan

War and Armament Taxes of Japan

War and Armament Taxes of Japan

Excerpt

For the actual compilation of this treatise we are indebted to Mr. Tamizô Kushida, a well-known student of economic subjects. The task involved a vast amount of investigation, facilitated in the main by the works of reference cited in the accompanying bibliography, and frequently complemented by material specially prepared and made accessible by the Finance Department.

The principal theme of the present work relates to the history of the Japanese war taxes. However, the work contains also an exposition of statistical analyses and their economic effects. The importance of affording European and American readers a brief knowledge of the history of Japanese taxation in general led the author to a continuous description of the facts and statistics relating thereto during those eventful years between 1868 and 1913, thus making the connection as clear as possible In dealing with these facts and figures the writer must have met with serious difficulty, the distinction between war taxes and non-war taxes being very frequently vague. Similar difficulty presented itself in distinguishing the facts which stand in close touch with war taxes from those independent thereof.

The writer's endeavors resulted in bringing to light the following facts: Japanese war imposts have shown heavy increases from one period to another, until at present their proceeds represent nearly 65 per cent of the total revenue from taxation; before the war with China direct taxes had prevailed, whereas since that war indirect taxation has much increased, and at the present moment we see that direct taxes constitute 34 per cent and indirect taxes the remaining 66 per cent; as regards the distribution of SYSTEM burden and the ensuing diversity in the enjoyment of political rights, we notice that in the beginning such direct taxes as those on land were dominant, and naturally the superior strength of the landowners and peasantry had to be reckoned with, but when subsequently such direct levies as those on trade and industry (the business tax, etc.) were introduced, the capital-owning . . .

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