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戦後復興期の所得税の限界 －シャウプ勧告の個人所得税における基礎控除と扶養控除の本質とその影響－
http://hdl.handle.net/10487/14558
http://hdl.handle.net/10487/1455885c9de0f-e027-485b-bd37-96cbb3075732
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
43-03.pdf (2.0 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2017-08-25 | |||||
| タイトル | ||||||
| タイトル | 戦後復興期の所得税の限界 －シャウプ勧告の個人所得税における基礎控除と扶養控除の本質とその影響－ | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | taxation | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | income tax | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | personal exemptions | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | allowances for dependents | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Shoup mission | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
五嶋, 陽子
× 五嶋, 陽子× Gotoh, Yoko |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper defines the characteristics of the personal exemptions and the allowances for dependents in the fundamental reform of the personal income taxation C. S. Shoup and the American tax experts recommended on a mission in 1949 for post−war Japan to remain as a democratic state, which the Supreme Commander for the Allied Powers (SCAP) had been attempting to remake Japan into. Besides analyzing the differences among Seligman, Simons and the mission in logical justification of inaugurating the personal exemptions and the allowances for dependents and in methodological patterns of reducing the income tax liabilities, the continuity / discontinuity of the pre−war personal income tax system was taken into consideration to clarify the direction of changing the tax treatment of family. It is also highlighted that there was a critical gap between Shoup’s stereotype of family and the practical component of Japanese family. Implementation of the exemptions and the allowances, which was never far from the proposals given by the mission and Shoup, was hardly sufficient to improve the quality of life of households permeating to different work strata from workers to farmers. It is examined that additional income other family members earned and / or withdrawal from savings should indemnify for financial deficits of households of workers, in contrast to exempted self−consumption of crops and seasonal work wages for farmers. |
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| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 論説 | |||||
| 書誌情報 |
経済貿易研究 : 研究所年報 巻 43, p. 15-43, 発行日 2017-03-25 |
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| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 0386-5193 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00071389 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| その他の言語のタイトル | ||||||
| その他のタイトル | The Limitations of Post−war Personal Income Tax in Japan,1950 to 1959 | |||||
| 出版者 | ||||||
| 出版者 | 神奈川大学経済貿易研究所 | |||||
| 資源タイプ | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | Article | |||||
