Tax Policy
Faculty
Yoshihiro Masui, Tomoyuki Furusawa
Description
Tax Policy is a study on tax legislation. The purpose of this course is to enable the students to understand the basic intellectual framework for designing the Japanese tax system.
This year, we will read and discuss selected classic policy documents that have influenced major developments of current tax system, including the following:
1) Report on Japanese Taxation by the Shoup Mission(1949)
2) Tax Commission Report on the reform of Income and Corporation Tax Law (1963)
3) Tax Commission Report on the fundamental reform of taxation system (1986)
4) Tax Commission Report on the current situation and issues regarding the Japanese taxation system (2000)
Participants are requested to make an oral presentation on the relevant parts of the documents and to submit a report following discussions and further research. No prerequisite.