Taxation and Economic Development among Pacific Asian Countries

By Richard A. Musgrave; Ching-Huei Chang et al. | Go to book overview

3
The Tax System and Economic
Development in Japan

Keimei Kaizuka


1. Introduction

My aim in this chapter is to describe the main features of the Japanese tax system prior to the 1930s, given that its features were quite different from those of Asian countries that developed more recently, and to discuss those elements in the tax system that contributed favorably to Japan's economic development. I will also examine tax incentives in the postwar years from an industrial policy viewpoint.

The method of analyzing the tax system of Japan used in this chapter is probably different from any of the conventional ones in that it does not emphasize the dual-economy argument or adopt the usual arguments for protecting infant industries. Even though I do not deny the validity of these conventional arguments, I hope that the analytical approach used here enhances or supplements the explanations offered by the more conventional approaches.


2. Japanese Tax Structure Prior to the 1930s

In this section, I trace the development of the Japanese tax system before World War II and point out its main characteristics during the period. The period begins in 1880, when several old-type taxes or charges were abolished, and ends when the Japanese economy began its transformation into a war economy. 1

The characteristics of the tax system can be seen by comparing the system with the normal pattern of tax-system development or another standard. There have been many arguments made to support the normal pattern of tax-system development, most notably those by Hinrichs ( 1966) and Musgrave ( 1969), and these need not be discussed in depth here. As

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Taxation and Economic Development among Pacific Asian Countries
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • 1 - Introduction 1
  • Notes 10
  • 2 - Indonesian Tax Reform, 1985-1990 11
  • Notes 41
  • References 42
  • 3 - The Tax System and Economic Development in Japan 44
  • Notes 61
  • References 62
  • 4 - Tax Reform in the Philippines 64
  • Notes 80
  • 5 - Tax Reform in Malaysia: Trends and Options 82
  • Notes 100
  • References 101
  • 6 - Property Taxation as a National Policy Tool in Taiwan 104
  • Notes 116
  • References 116
  • Notes 137
  • References 138
  • 8 - Effective Corporate Tax Rates on Capital Income in Hong Kong 140
  • Notes 153
  • 9 - Tax Policy and Business Investment: Taiwan's Manufacturing Industry 156
  • Notes 165
  • References 167
  • 10 - The International Dimension of Korean Tax Policy 168
  • Notes 191
  • References 192
  • 11 - Tax Incentives for Export Promotion in Japan, 1953-1964 194
  • Notes 207
  • References 208
  • 12 - International Aspects of Income Taxation in Taiwan 210
  • Notes 221
  • References 223
  • 13 - Financing Social Security in Singapore Through the Central Provident Fund 225
  • Notes 255
  • References 255
  • 14 - A New Role for Fiscal Policy and Tax Finance in Korea 259
  • Notes 275
  • References 276
  • About the Book 280
  • About the Editors and Contributors 281
  • Index 283
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