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ID 25282
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title alternative
The Political and Economic Policies after the Sino-Japanese War and the National Finance : The Historical Meaning of Tax Reform
creator
NDC
General history of Japan
abstract
The purpose of this paper is to elucidate how the tax increase and the tax reform after The Sino-Japanese War was propelled, and its historical meaning. As is well known, the proposed land tax increase met with opposition by land owners and political parties, and consequently, there came the political mobility. But on the other, the "sake" tax increase was put into practice without such an opposition, and therefore the "sake" tax took a leading part instead of land tax. The primary factor of this was "sake" maker's assent to tax increase in exchange for the prohibition of general "sake" making. As a result, the burden concentrated many voteless people. And the other tax increase and reform was propelled in preparation for the establishment of Japanese Capitalism; the income tax, the business tax etc.

It was impossible to increase the "sake" tax, which is the greatest part of the total amount, without the practice of import control, and so it was the recovery of tariff autonomy that affected the success of the total tax increase and reform.
journal title
The Review of the Study of History : Shigaku Kenkyu
issue
Issue 179
start page
1
end page
18
date of issued
1988-06-17
publisher
広島史学研究会
issn
0386-9342
ncid
language
jpn
nii type
Departmental Bulletin Paper
HU type
Departmental Bulletin Papers
DCMI type
text
format
application/pdf
text version
publisher
department
Graduate School of Letters
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