This paper addresses the question of continuity in the long-term development of the Japanese tax system, focussing on the process of fiscal reform in the 1930s to assess the impact of war on policy making. Specifically, it tracks the response of bureaucrats in the finance ministry to the challenge of how to conciliate economic growth with tax increases and redistribution of the burden. The views of ministerial officials on these issues are investigated on the basis of classified documents issued by the Tax Bureau in those years, which previous research has only partially examined. The analysis points that, rather than looking at war as an opportunity to push through a structural reform, bureaucrats continued to follow policy guidelines that were rooted in the developmentalist strategy established in the Meiji period. This conclusion helps to explain the resurgence of some key prewar features of taxation in the contemporary system, despite wartime reorganisation and attempts at further reform during the American occupation.

Growth Strategy and War: Tax Dilemmas for Japan’s Finance Ministry in the 1930s

REVELANT, Andrea
2015-01-01

Abstract

This paper addresses the question of continuity in the long-term development of the Japanese tax system, focussing on the process of fiscal reform in the 1930s to assess the impact of war on policy making. Specifically, it tracks the response of bureaucrats in the finance ministry to the challenge of how to conciliate economic growth with tax increases and redistribution of the burden. The views of ministerial officials on these issues are investigated on the basis of classified documents issued by the Tax Bureau in those years, which previous research has only partially examined. The analysis points that, rather than looking at war as an opportunity to push through a structural reform, bureaucrats continued to follow policy guidelines that were rooted in the developmentalist strategy established in the Meiji period. This conclusion helps to explain the resurgence of some key prewar features of taxation in the contemporary system, despite wartime reorganisation and attempts at further reform during the American occupation.
2015
69
File in questo prodotto:
File Dimensione Formato  
Asiatische Studien print version May 2015.pdf

non disponibili

Tipologia: Documento in Post-print
Licenza: Accesso chiuso-personale
Dimensione 803.1 kB
Formato Adobe PDF
803.1 kB Adobe PDF   Visualizza/Apri

I documenti in ARCA sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10278/42815
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact