The Political Economy of Transnational Tax Reform

The Political Economy of Transnational Tax Reform PDF Author: W. Elliot Brownlee
Publisher: Cambridge University Press
ISBN: 1107033160
Category : Business & Economics
Languages : en
Pages : 485

Get Book Here

Book Description
This volume of essays explores the history of the U.S. tax mission to Japan during the occupation following World War II. General MacArthur appointed economist Carl S. Shoup to create a new tax system for Japan. The goals of the tax system were to strengthen Japanese democracy and accelerate economic recovery. This volume examines the intellectual world of Shoup and his colleagues on the mission, describes their collaboration with their Japanese counterparts, and analyzes the mission's effects. It concludes by discussing the global significance of the mission, which became an iconic model for international tax reformers.