Reference Materials

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Chapter 1

Section 1

  • Second Committee, Sectional Committee on Financial System, the Financial System Council. (2002), Report on Banks' Shareholding.
  • Bank of Japan (2002), Developments in Profits and Balance Sheets of Japanese Banks in Fiscal 2001.

Section 2

  • Bank of Japan (2002), Developments in Profits and Balance Sheets of Japanese Banks in Fiscal 2001.

Section 3

  • Economic and Social Research Institute, Cabinet Office. 2002. Government Deficit and Economic Activity: Medium- and Long-Term Analysis, Economic Analysis, No. 163.
  • Yoshino, N., Nakajima, T. 1999. Production Function Estimated by Region and Sector. In "Economic Effect Due to Public Investment" , Yoshino, N., Nakajima, T., ed., Nippon Hyoron-Sha Co., Chapter 3.
  • Yoshino, N., Nakata, M., Nakahigashi, M. (1999). Productivity Effect of Social Infrastructure of Each Sector and Simulation of Public Investment. In "The Right Attitude Way of thinking toward Economic Policy." Ono, Y., Yoshikawa, H., ed., Toyo Keizai Inc., Chapter 5.
  • Endo, N.. Assessment Policy of Social Infrastructure. Regional Policy Research, 2002 No. 1, Vol. 4, Regional Policy Research Center, Development Bank of Japan.

Column

Column1-2

  • Korea Asset Management Corporation (KAMCO), Business Report.
  • The Financial Supervisory Service of Korea Documents.
  • The Bank of Korea Documents.
  • Japan Small and Medium Enterprise Corporation (2001), Realities of Current Policy to Support Starting
  • Business in Major Countries: The United Kingdom, France, Germany and Korea.

Chapter 2

  • A large part of the analysis in this chapter has previously been published such as Policy Impact Analysis Report. listed below by the Cabinet Office (Cabinet Office. 2001. Higuchi, N. et al. 2001. Cabinet Office. 2002. For details of the analysis, please refer to these documents.

Section 1

  • Arai, R. et al. (2002)," Legal Theory in Rates of Taxation," Journal of Japan Tax Research Institute, Vol. 49, Japan Tax Research Institute.
  • Atoda, N., Hashimoto, K., Maekawa, S., Yoshida, Y. (1999), "Reconsideration of Japanese Taxation of Income," Financial Review, No. 50.
  • Cabinet Office (2001), "The Impact of Income Tax System Revision in the 1990s," Policy Impact Analysis Report, No. 9.
  • Coordination Division of the Tax Bureau, Ministry of Finance (1986), Substantial Reforms of Taxation. Zeimukeiri Kyokai Co., Ltd.
  • Documents Issued by the Tax Advisory Commission.
  • Furuhashi, T. (2001), Rebellion of Taxpayers: An Effective International Way to Avoid Paying Tax, Sogo Horei.
  • Hashimoto, K. (2001), A Guide to Tax Reform Simulation, Zeimukeiri Kyokai Co., Ltd.
  • Hashimoto, K. (1998), Applied General Equilibrium Analysis of Tax Reform, Kansai University Press.
  • Hayashi, H. (2002), How to Face It: Tax Reform in times of Financial Crises, Seibun Sha.
  • Hayashi, H. (1995), Quantitative Analysis of Tax Policy: Allocation of Burden to Individual Households and Regions, NIPPON HYORONSHA CO., LTD.
  • Higuchi, Y., Nisizaki, F., Kawasaki, A., Tsuji, T. (2001), "A Study of Spouse Exemption and Special Spouse Exemption," Economic Assessment and Policy Analysis Discussion Paper, DP/01-4.
  • Hojo, K. (2001), Comprehensive Tax Handbook 2002, PHP Institute.
  • Honma, M., Atoda N. (1989), Empirical Examination of Tax Reform, Toyo Keizai Inc.
  • Ihori, T. (2001), How Your Tax Will Be Spent, Toyo Keizai Inc.
  • Ihori, T. (2000), The Right Attitude toward Budget Deficit, Toyo Keizai Inc.
  • Ikeda, H. (1999), Balanced Budget / Memoirs of Three Years under Occupation, Chuko Bunko.
  • Inagaki, M., ed. (2002), The Illustrated Book of Japanese Taxation, 2002, Zaimu Shouhyou Sha.
  • Ishikawa, N. (1997), Suggestion Regarding Tax Reform in Japan, TOKYO KEIZAI, LTD.
  • James, S., Nobes, C. (1998), Economics of Taxation, Keiso Shobo.
  • Japan Research Institute (2002), Desirable Exemption for Spouses, Measures against Declining Birthrate and Support for Families with Small Children: Reconsideration from Consistent Vision.
  • Japan Research Institute (2002), Prospect of On-Going Income Tax Reform: Tax Reform for Fairness, Transparency, and Support of Challenges and Aging Population.
  • Japan' s Women' s Certified Public Tax Accountants Society, ed. (1996), We Don' t Need Spouse Exemption. NIPPON HYORONSHA CO., LTD.
  • Kaneko, H. (2002), "Desirable Income Tax," Tax Studies.
  • Kaneko, H. (2000), Tax Law (7th Version, Amended), Koubundou Publishers Inc.
  • Kishida, S. (2000), Basic Knowledge of Income Tax Law, Zeimukeiri Kyokai Co., Ltd.
  • Kitsuki, T. (1998), Economic Gaps in Japan: From the Viewpoint of Income and Property, Iwanami Shoten.
  • Local Tax Bureau, Ministry of Home Affairs, Quantitative Reference Data on Local Tax, Annual Versions.
  • Maekawa, S. (2002), "Income Tax Revision and Changes in Income Tax Receipt in Japan," International Tax Study, No. 8.
  • Miki, Y. (2001), A Guide to Comprehensible Tax Law, Yuhikaku Publishing Co., Ltd.
  • Ministry of Finance, (2001), Let' s Talk about Taxes.
  • Miyajima, H. (1986), Development of Tax Theory and the Japanese Tax System, NIPPON HYORONSHA CO., LTD.
  • Miyamoto, K., Tsuruta H. (2001), Theory and Thought on Income Tax, Zeimukeiri Kyokai Co., Ltd.
  • Morinobu, S. (2002), "On 'Heisei Report on Japanese Taxation by the Shoup Mission' : Debate over Income Tax Reform," JTRI Zeiken, No. 102.
  • Morinobu, S. (2001), Taxation System in Japan: 'Equity' and 'Energy' in the Age of Globalization, PHP Institute.
  • Morinobu, S., Maekawa, S. (2001), "Estimation of Japanese Income Tax Base using Macro Statistics," Financial Review, No. 57.
  • Oshima, T. (2002), "Financial Emergency and Public Financial Burden," ZEIKETSUSHIN , ' 02.6.
  • Ota, H. (2002), Good Tax Increase and Bad Tax Increase: In Pursuit of Satisfactory Taxation, Toyo Keizai Inc.
  • Otake, F. (2000), "Income Gaps in 1990s," The Monthly Journal of the Japan Institute of Labour, July 2000.
  • Ozaki, M. (2001), How to Examine Financial Policy: A Recollection and Consideration of Fiscal Reconstruction, Okura Zaimu Kyokai.
  • Planning Division of the National Tax Agency, Results of Sample Survey for Self-assessed Income Tax, Annual Versions.
  • Planning Division of the National Tax Agency, Results of the Statistical Survey of Actual Status for Salary in the Private Sector, Annual Versions.
  • Research Division of the Budget Bureau, Ministry of Finance. Statistics of Government Finances 2000, Printing Bureau.
  • Saito, T. (1996), Deduction at Source and Year-End Adjustment: The Possibility to Change Taxpayers' Mind, CHUOKORON-SHINSHA, INC.
  • Slemrod, J. B. and Bakija, J. (2000), Taxing Ourselves: A Citizen' s Guide to the Great Debate over Tax Reform.
  • Tajika E., Furutani I. (2000), "Personal Income Tax of Japan: Fact and Theory," Financial Review, No. 53.
  • Tax Advisory Commission (2002), Policy Guidance on the Establishment of a Desirable Tax System.
  • Tax Advisory Commission (2000), The Current Situation and Issues Regarding the Japanese Taxation System: Working for Participation and Making Choices Towards the 21st Century.
  • Tax Bureau, Ministry of Finance, Main Documents on Taxation, Annual Versions.
  • Yoshida, K. (2000), Revision of Tax Code in View of Japan in 21st Century: Income Tax Reform, Okura Zaimu Kyokai.
  • Wada, Y. (1988), Taxation System in Japan: Full Check and Choice for the New Age, Yuhikaku Publishing Co., Ltd.

Section 2

  • Atoda N. (2000), Corporate Tax Reform: Empirical Examination and Policy Guidance, NIPPON HYORONSHA CO., LTD.
  • Ban, K., Otsubo, S., Kawasaki, K., Ono, M., Matsuya, M., Tsutsumi, M., Kitaki, H., Ono, H. (1998), "Applied General Equilibrium Analysis of Current Global Issue: APEC, Foreign Direct Investment, New Regionalism, and Emvironment," Economic Analysis, No. 156.
  • Cabinet Office (2002), "Realities of Corporate Income Tax Payments in Japan," Policy Impact Analysis Report , No. 13.
  • Engen, E., Skinner, J. (1996), "Taxation and Economic Growth," National Tax Journal, Vol. 49, No. 4.
  • Hashimoto, T. (1995), Theory and Problems of Local Tax.
  • Hayashi, M. (1991), Corporate Income Tax, Doubunkan Shuppan Co., Ltd.
  • Ichikawa, R. (2002), "The United Tax Code of the EU: The Recent Movement and Unsolved Problems," International Finance, No. 1088.
  • Ihori, T. (2002), Summary of Finance and Taxation in Japan. Zeimukeiri Kyokai Co., Ltd.
  • Ishibashi, K. (2001), Economics of Tax, Seibundo
  • Japan Research Institute (2002), The Ideal Reform of Tax on Businesses: Lower Effective Tax Rates to Revitalize Business Enterprises.
  • Japan Research Institute (2000), The Illustrated Book of the Taxation by the Size of Business, Toyo Keizai Inc.
  • Japan Research Institute (1999), The Illustrated Book of the Debate on Business Tax Code, The Nikkan Kogyo Shimbun, Ltd.
  • Jinno, N., "The Present Situation and its Problems Concerning the Taxation Using Outward Criteria as Tax Base," TOSHIMONDAI Volume 91, Issue 10.
  • Kaizuka, K., Ishi, H., Noguchi, Y., Miyajima, H., Honma, M. (1990), The Tide of Tax Reform, Yuhikaku Publishing Co., Ltd.
  • Kawasaki, K. (1999), Applications of the Computable General Equilibrium Model: Simulation Analysis on Trade Liberalization and Regulatory Reform, NIPPON HYORONSHA CO., LTD.
  • Kinoshita, K. (1996), The Theory and Problem in Tax Structure, Zeimukeiri Kyokai Co., Ltd.
  • KPMG (2002), KPMG' s Corporate Tax Rate Survey, January 2002.
  • Ministry of Economy, Trade and Industry, (2001), Final Report of Basic Tax Problem Commission for Economic Revitalization.
  • Ministry of Finance (2001), Investigation of Changes in Statistics of Corporate Enterprises in Accordance with the Revision of Accounting Standards, etc., 2000.
  • Morita, M. (2000), Tax Effect Accounting and Corporate Tax for Tax Accountants, Chuokeizai-Sha.
  • Nagaoka, K. (2002), A Guide to the U.S. Federal Tax, Zeimukeiri Kyokai Co., Ltd.
  • National Tax Agency, Report on the Results of the Corporation Sample Survey, Annual Versions.
  • Nishino, M. (1998), An Economic Analysis of Corporate Tax: Tax Avoidance, Shifting of Tax Burden and their Result, Toyo Keizai Inc.
  • OECD (2002), "Entrepreneurship and Growth: Tax Issue," DTSI Working Paper.
  • OECD (2002), "Taxation, SMEs and Entrepreneurship," DTSI Working Paper.
  • OECD (2001), "Tax and the Economy: A Comparative Assessment of OECD Countries," OECD Tax Policy Studies, No. 6.
  • OECD (1998), Harmful Tax Competition: An Emerging Global Issue.
  • OECD (1997), "Taxation and Economic Performance," Economic Department Working Paper, No. 176.
  • Policy Research Institute, Ministry of Finance (2001), Local Finance System in Major Countries.
  • Policy Research Institute, Ministry of Finance, Monthly Finance Review, Annual Versions.
  • Saito, S. (2001), How to See, Read and Create Tax Effect Accounting, Chuokeizai-Sha.
  • Shimada, H., et al. (1997), Corporate Income Tax Reform, Toyo Keizai Inc.
  • Shiraishi, K., Higashi, A. (1999), "Corporation Tax Reform Evaluated by the AGE Model," Journal of Mitsubishi Research Institute, No. 34.
  • Shoven, J. B., Whalley, J. (1984), "Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey," Journal of Economic Literature, Vol. XXII.
  • Steinmo, Sven (1993), Taxation and Democracy, Yale University.
  • Stiglitz, J.E. (1996), Economics of the Public Sector Vol. 2: Tax, Local Finance, Macro Fiscal Policy. Toyo Keizai Inc.
  • Tajika, E., Yui, Y. (1998), "The Corporate Income Tax Burden in the U.S. and Japanese Manufacturing Industries: An Analysis of Cost of Capital and Marginal Effective Tax Rate," Financial Review, No. 45.
  • Takahashi, T. (1994), Tax Reform and Development of Tax Theory in Japan and the United States. Keiso Shobo.
  • Takenaka, H., Takabayashi, K., Tukakoshi, Y., Kuwana, Y., Yoshida, Y. (1986), "The International Comparables of Capital Cost: Fact Finding Regarding Investment Incentive," Financial Review, No. 1.
  • Tax Advisory Commission, Local Corporate Tax Investigation Subcommission Report, 1999.
  • Tax Advisory Commission, Corporate Tax Investigation Subcommission Report,1996.
  • Wada, Y. (1992), Special Taxation Measures: History and Structure, Yuhikaku Publishing Co., Ltd.

Chapter 3

Section 1

  • Isogai, T., Morishita, H., Rasmus Rüfer. 2002. Analysis of Intra- and Inter-Regional Trade in East Asia, International Department Working Paper, Bank of Japan.
  • Kurozumi, A. (1995), An Economic Approach to International Competitiveness, Research Report, No. 199, Development Bank of Japan.
  • Economic Planning Agency (1984), Economic Survey of Japan 1983-1984.
  • Ministry of Economy, Trade and Industry (2002), 2002 White Paper on International Trade.
  • Ministry of Economy, Trade and Industry (2002), Summary of 31st Basic Research of International Operation in 2001.
  • Komine, T. (1997), Common Sense and Misunderstanding about Japanese Economy and International Economy, Chuokeizai-Sha.
  • Shinada, N. (2001), The Changing Structure of Trade in Japan and Its Impact: With the Focus on Trade in Information Technology (IT) Goods, Research Report, No. 29, Development Bank of Japan.
  • Tsuruta, T., Ito, M. (2001), The Structure of Japanese Industry, NTT Publishing Co., Ltd.
  • Workshop of Balance of Payment Statistics, Bank of Japan (2000), A Guide to the Balance of Payment Statistics, Toyo Keizai Inc.
  • Fuji Research Institute Corporation (2002), How to Interpret the Hollowing-Out of Domestic Industry.
  • Hoshino, Y. (2001). The Structural Change of Japanese Semiconductor Trade and Export Competitiveness. Electronic Economy Study, No. 49, Central Research Institute of Electronic Power Industry.

Section 2

  • Aoki, M. (1995), The Evolution and Multiplicity of Economic Systems: An Introduction to Comparative Institutional Analysis, Toyo Keizai Inc.
  • Aoki, M., Ando, H. (2002), Modularization: The Nature of New Industrial Architecture, Economic Policy Review 4," Toyo Keizai Inc.
  • Arai, H., National Forum for Intellectual Property Strategy (2002), The Country of Intellectual Property, The Nikkan Kogyo Shimbun, Ltd.
  • Odagiri, H., Goto, A. (1998), The Evolution of Business Enterprises in Japan, Toyo Keizai Inc.
  • Science and Technology Barometer Project Team of National Institute of Science and Technology Policy, Science and Technology Agency (2000), Science and Technology Barometer: A Systematic Analysis of Japanese Science and Technology, 2000.
  • Economic Planning Agency (2000), Economic Survey of Japan 1999-2000.
  • Planning Bureau, Economic Planning Agency (2000), The Report of "Workshop on the International Center of Intellectual Activity.
  • Ministry of Economy, Trade and Industry (2002), The Report of "Workshop on Industrial Competitiveness and Intellectual Property" .
  • Technical Investigation Section of Industry and Technology Unit, Industrial Science and Technology Policy and Environment Bureau, Ministry of Economy, Trade and Industry (2002), The Movement of Research and Development Activities of Our Nation and Industry: Main Barometers and Investigation Data II.
  • Goto, A. (2000), Innovation and the Japanese Economy.
  • Takenaka, H. (1984), The Economics of Business Investment: Mechanism to Support Economic Vitality, Toyo Keizai Inc.
  • Daniel H. P. (2002), Free Agent Nation: The Future of Working for Yourself, Diamond Inc.
  • Tanaka, T.. (2002), Corporate Governance, Chuoukouron-Shinsha, Inc.
  • Industrial Policy Bureau, Ministry of International Trade and Industry (2000), The Significance of Private Equity Finance and the Problem with Its Diffusion, A Suggestion from Workshop to Improve Private Equity Finance Business Environment.
  • Institute of Innovation Research, Hitotsubashi University, ed. A Guide to Innovation Managemen,. Nihon Keizai Shimbun, Inc.
  • Higuchi, Y. (2002),. Economics of Employment and Unemployment, Nihon Keizai Shimbun, Inc.
  • Fukao, M. (1999), A Guide to Corporate Governance, Chikuma Shobo Publishing Co., Ltd.
  • Fujisue, K., Eto, M. (1999), The Revitalization of Technological Innovation in Japan: A Way to the Country of Intellectual Power, Research Institute of Economy, Trade and Industry.
  • Ministry of Education, Culture, Sports, Science and Technology (2002). Annual Report on the Promotion of Science and Technology 2002.
  • Yamazawa, N., Nagahama, T., Monthly GDP Gap as Economic Indicator: Measurement of Potential GDP and GDP Gap, JCER Paper, No. 67, Japan Center for Economic Research.
  • Wakasugi, R. (1986), Economic Analysis of Technological Innovation, Research and Development, Toyo Keizai Inc.
  • OECD. 2001. Science, Technology and Industry Outlook.
  • OECD. 2001. The New Economy: Beyond the Hype.

Column

  • 3-1 Relationship between Direct Foreign Investment and Domestic Business Investment.
  • Shinozaki, A., Inui, T., Nosaka, H. (1997), Globalization of the Japanese Economy: Positive Analysis of Foreign/ Inward Direct Investment and Trade Patterns, Toyo Keizai Inc.
  • 3-2 Medium and Long-Term Perspectives on Current Account.
  • Ito, M., Research Institute of International Trade and Industry, Ministry of International Trade and Industry (1996), Misunderstanding of Trade Surplus: What is the Problem of the Japanese Economy.
  • Planning Bureau, Economic Planning Agency (2000), The Interim Report of "Workshop on Economy in the Age of Depopulation" .
  • 3-7 Human Capital and Economic Growth.
  • Oshio, T. (2002), Economic Analysis of Education, Nippon Hyoron-Sha Co.
  • Human Resources Development Bureau, Ministry of Health, Labor and Welfare (2002), The Report of "Workshop on Labor Market Policy to Help Career Support " .
  • Sanno College (2002), The Second Report on "Strategic Investment and Evaluation in Human Resources Development" .
  • Fujinoki, K. (2002), Human Resources Development in the Age of Declining Birthrate and Aging Population: In Pursuit of Satisfactory Job-Training Function outside Business Enterprises, Research Report, No. 39, Development Bank of Japan.

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