000 02328nam a22003378a 4500
001 CR9781139519427
003 UkCbUP
005 20171022143252.0
006 m|||||o||d||||||||
007 cr||||||||||||
008 120525s2013||||enk s ||1 0|eng|d
020 _a9781139519427 (ebook)
020 _z9781107033160 (hardback)
020 _z9781316603390 (paperback)
040 _aUkCbUP
_cUkCbUP
_erda
050 0 0 _aHJ2971
_b.P65 2013
082 0 0 _a336.200952/09044
_223
245 0 4 _aThe Political Economy of Transnational Tax Reform :
_bThe Shoup Mission to Japan in Historical Context /
_cEdited by W. Elliot Brownlee, Eisaku Ide, Yasunori Fukagai.
264 1 _aCambridge :
_bCambridge University Press,
_c2013.
300 _a1 online resource (482 pages) :
_bdigital, PDF file(s).
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
500 _aTitle from publisher's bibliographic system (viewed on 09 Oct 2015).
520 _aThis 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.
700 1 _aBrownlee, W. Elliot,
_eeditor of compilation.
700 1 _aIde, Eisaku,
_eeditor of compilation.
700 1 _aFukagai, Yasunori,
_eeditor of compilation.
776 0 8 _iPrint version:
_z9781107033160
856 4 0 _uhttp://dx.doi.org/10.1017/CBO9781139519427
999 _c229717
_d229717