Politica tributaria nel Giappone degli anni Venti: problemi strutturali e riforme a confronto

The question of tax devolution, a major object of political debate in Japan through the 1920s, has received little attention in contemporary historiography. Moreover, research has focused so far on the latter phase of discussion, touching only marginally facts prior to 1923. This paper aims, instead, at investigating the origins of the issue. The subject is introduced by pointing at the structural problems of the tax system in the Taishō era. The reform plan drafted in 1920-22 by a government advisory committee is then discussed in the light of the participation in meetings of both main parties. Through analysis of the drafting process, the political significance of debate within the committee is put in relation with later developments of the devolution question.