Abstract
Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobility among the industrial countries is a recent phenomenon, and it is possible that the effect of domestic tax reform is dictated by international capital flows.
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© 1996 Toshiaki Tachibanaki
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Tachibanaki, T. (1996). The Japanese Tax System and its Effect: Efficiency versus Equity. In: Public Policies and the Japanese Economy. Studies on the Modern Japanese Economy. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-13168-6_2
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DOI: https://doi.org/10.1007/978-1-349-13168-6_2
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-13170-9
Online ISBN: 978-1-349-13168-6
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