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Japan's Tax Reform

Author

Listed:
  • Masaaki Homma
  • Fumio Ohtake

Abstract

The "Nakasone Tax Reform," the objective of which was the most drastic tax reform since the Shoup Tax Reform Recommendations of 1949, overcame the setback of the rejection of the sales tax proposal in the 108th Regular Session of the Diet and ended in the 109th Regular Session, having accomplished only limited reform through the partial reform of the income tax and inhabitant tax and the review of the tax on interest income in the taxation of assets. As a result, tax reform continued to be an important policy question during the Takeshita era. Below, we outline how tax reform became a topic of national concern, and the tax reform issues that still remain to be determined.

Suggested Citation

  • Masaaki Homma & Fumio Ohtake, 1990. "Japan's Tax Reform," Japanese Economy, Taylor & Francis Journals, vol. 18(4), pages 3-18.
    • Handle: RePEc:mes:jpneco:v:18:y:1990:i:4:p:3-18
    DOI: 10.2753/JES1097-203X18043
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    Other versions of this item:

    • Kyoji Hashimoto & Fumio Otake & Naosumi Atoda & Shin Saito & Masaaki Homma, 1990. "Japan's Tax Reform," Japanese Economy, Taylor & Francis Journals, vol. 19(1), pages 31-60.

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    Cited by:

    1. Masaaki Homma, 1992. "Tax Reform in Japan," NBER Chapters, in: The Political Economy of Tax Reform, pages 69-95, National Bureau of Economic Research, Inc.

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