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Through a detailed account of the political battles over Japanese tax reform during the last two decades, Junko Kato draws an unconventional portrait of bureaucratic motivation, showing how fiscal bureaucrats exploit their unique technical knowledge to influence policymaking. Rejecting the notion that the monopolization of policy expertise leads to bureaucratic domination, Kato contends that bureaucrats seek to increase their influence upon politicians by strategically sharing information. She also explores the reason for the relative strength of the bureaucratic organization in comparison to the governing party, whose interest in reelections and intra-party politics may pose dilemmas for individual politicians.In 1989, the Japanese Diet enacted a broad-based consumption tax after two failed attempts and in the face of widespread public disapproval. Its passage was all the more remarkable for coming just as a series of dramatic financial scandals had begun to undermine popular support for the ruling Liberal Democratic Party, fore-shadowing its fall from power four years later. Kato argues that skillful maneuvering by the Ministry of Finance, determined to ensure stable long-term revenues, was decisive in persuading a majority of legislators to oppose their constituents in endorsing an unpopular program of tax reform. Her careful analysis of the Japanese case holds important implications for the study of bureaucratic power and public policy in advanced industrial democracies elsewhere in East Asia and the West.

Bureaucracy --- Civil service --- Taxation --- J4301 --- J4580 --- Japan: Economy and industry -- policy, legislation, guidelines, codes of behavior --- Japan: Economy and industry -- finance -- public finance and taxes

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Finance --- Financial institutions --- 332.10952 --- J4300.90 --- J4560.90 --- J4565 --- Financial intermediaries --- Lending institutions --- Associations, institutions, etc. --- Deregulation --- Japan: Economy and industry -- history -- postwar Shōwa (1945- ), Heisei period (1989- ), contemporary --- Japan: Economy and industry -- finance -- history -- postwar Shōwa (1945- ), Heisei period (1989- ), contemporary --- Japan: Economy and industry -- finance -- banking --- Japan --- Economic policy --- Private finance

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This volume of essays explores the history of the US tax mission to Japan during the occupation following World War II. Under General MacArthur, economist Carl S. Shoup led the mission with the charge of framing a tax system for Japan designed to strengthen democracy and accelerate economic recovery. The volume examines the sources, conduct and effects of the mission and situates the mission within the history of international financial and fiscal reform. The book begins by establishing the context of progressive social investigations of taxation, including Shoup's earlier tax missions to France and Cuba. It then goes on to explore the Japanese background to the Shoup mission and the process by which American and Japanese tax experts shaped their recommendations. The book then assesses and explains the mission's accomplishments in the context of the political economies of the United States and Japan. It concludes by analyzing the global implications of the mission, which became iconic among international tax reformers.

Taxation --- Fiscal policy --- History --- Japan --- United States --- Economic conditions --- Foreign economic relations --- Tax policy --- Economic policy --- Finance, Public --- Duties --- Fee system (Taxation) --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- Government policy --- Business, Economy and Management --- Economics --- J4301 --- J4560.90 --- J4580 --- Japan: Economy and industry -- policy, legislation, guidelines, codes of behavior --- Japan: Economy and industry -- finance -- history -- postwar Shōwa (1945- ), Heisei period (1989- ), contemporary --- Japan: Economy and industry -- finance -- public finance and taxes

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J4560.90 --- J4565 --- J4300.90 --- Banks and banking --- -Financial crises --- -Crashes, Financial --- Crises, Financial --- Financial crashes --- Financial panics --- Panics (Finance) --- Stock exchange crashes --- Stock market panics --- Crises --- Business cycles --- Agricultural banks --- Banking --- Banking industry --- Commercial banks --- Depository institutions --- Finance --- Financial institutions --- Money --- Japan: Economy and industry -- finance -- history -- postwar Shōwa (1945- ), Heisei period (1989- ), contemporary --- Japan: Economy and industry -- finance -- banking --- Japan: Economy and industry -- history -- postwar Shōwa (1945- ), Heisei period (1989- ), contemporary --- Japan --- Economic conditions --- -Banks and banking --- Financial crises --- -Japan: Economy and industry -- finance -- history -- postwar Shōwa (1945- ), Heisei period (1989- ), contemporary --- -J4560.90 --- -Agricultural banks --- Crashes, Financial --- Nihon --- Nippon --- Iapōnia --- Zhāpān --- I︠A︡ponii︠a︡ --- Yapan --- Japon --- Japão --- Japam --- Mư̄ang Yīpun --- Prathēt Yīpun --- Yīpun --- Jih-pen --- Riben --- Government of Japan

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334.722 <520> NOMURA --- 658.114 <520> Nomura --- 929 Nomura --- J4570 --- J4300.80 --- J4414 --- Japan: Economy and industry -- finance -- speculations, stock exchange --- Japan: Economy and industry -- history -- Gendai (1926- ), Shōwa period, 20th century --- Japan: Economy and industry -- industrial organization and relations -- mergers and acquisitions, industrial finance