Tax Policy
Faculty
Y. Masui
S. Shibasaki
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 discuss selected key policy issues in individual income tax, corporate income tax, and value added tax. We will closely read the "Tax Commission Report on the current situation and issues regarding the Japanese taxation system" (July 2000, available at http://www.mof.go.jp/singikai/zeicho/top.htm ) and other relevant materials. We will also invite guest speakers in some sessions.
For details, see http://www.j.u-tokyo.ac.jp/~masui/teach/2007TaxPolicy.html .
Participants are requested (i) to prepare a short memorandum on the relevant parts of the assigned document in each session, and (ii) to submit a report at the end of the semester based on further research. .No prerequisite.