The political economy of transnational tax reform : (Record no. 9307)
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| fixed length control field | 04433nam a2200421 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | CR9781139519427 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UkCbUP |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240301142636.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr|||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120525s2013||||enk o ||1 0|eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781139519427 (ebook) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781107033160 (hardback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781316603390 (paperback) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | UkCbUP |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | UkCbUP |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | a-ja--- |
| -- | n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ2971 |
| Item number | .P65 2013 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.200952/09044 |
| Edition number | 23 |
| 245 04 - TITLE STATEMENT | |
| Title | The political economy of transnational tax reform : |
| Remainder of title | the Shoup mission to Japan in historical context / |
| Statement of responsibility, etc. | edited by W. Elliot Brownlee, University of California, Santa Barbara, United States, Eisaku Ide, Keio University, Japan, Yasunori Fukagai, Yokohama National University, Japan. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Cambridge : |
| Name of producer, publisher, distributor, manufacturer | Cambridge University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xi, 472 pages) : |
| Other physical details | digital, PDF file(s). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Title from publisher's bibliographic system (viewed on 05 Oct 2015). |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction: Global tax reform and an iconic mission -- Carl S. Shoup: formative influences / W. Elliot Brownlee -- From Seligman to Shoup: the early Columbia school of taxation and development / Ajay K Mehrotra -- The Haig-Shoup mission to France in the 1920s / Frances Lynch -- The Shoup missions to Cuba / Michael R. Adamson -- Mr. Shoup goes to Washington: Carl Shoup and his tax advice to the U.S. treasury / Joseph J. Thorndike -- Political languages of land and taxation: European and American influences on Japan, 1880s to 1920s / Yasunori Fukagai -- Raising taxes for democracy: the Japanese policy environment of the Shoup mission / Laura Hein and Mark Metzler -- Shoup and the Japan mission: organizing for investigation / W. Elliot Brownlee and Eisaku Ide -- Shoup in the "social laboratory" / W. Elliot Brownlee and Eisaku Ide -- Tax reform during the American occupation of Japan: who killed Shoup? / Ryo Muramatsu and W. Elliot Brownlee -- Avoiding the aid curse? Taxation and development in Japan / Monica Prasad -- The Shoup recommendations and Japan's tax-cutting culture: why has Japan failed to reestablish the personal income tax as a key tax? / Takatsugu Akaishi -- A political dispute over the local public finance equalization grant: the legacy of Shoup's policy choices / Eisaku Ide -- Corporate income tax in postwar Japan and the Shoup recommendations: why did the corporate income tax become so high? / Satoshi Sekiguchi -- The Shoup mission: the context of post-World War II debates over international economic policy / Martin Daunton -- Shoup and international tax reform after the Japan mission / W. Elliot Brownlee and Eisaku Ide. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| Geographic subdivision | Japan |
| General subdivision | History |
| Chronological subdivision | 20th century. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fiscal policy |
| Geographic subdivision | Japan |
| General subdivision | History |
| Chronological subdivision | 20th century. |
| 651 #0 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Japan |
| General subdivision | Economic conditions |
| Chronological subdivision | 1945-1989. |
| 651 #0 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Japan |
| General subdivision | Foreign economic relations |
| Geographic subdivision | United States. |
| 651 #0 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States |
| General subdivision | Foreign economic relations |
| Geographic subdivision | Japan. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Brownlee, W. Elliot, |
| Dates associated with a name | 1941- |
| Relator term | editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ide, Eisaku, |
| Relator term | editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Fukagai, Yasunori, |
| Dates associated with a name | 1954- |
| Relator term | editor. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781107033160 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1017/CBO9781139519427">https://doi.org/10.1017/CBO9781139519427</a> |
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