The Political Economy of Transnational Tax Reform

Preface; Introduction: global tax reform and an iconic mission; Part I. The American Background: Foreword for Part I; 1. Carl S. Shoup: formative influences W. Elliot Brownlee; 2. From Seligman to Shoup: the early Columbia school of taxation and development Ajay Mehrotra; 3. The Haig-Shoup mission to France in the 1920s Frances Lynch; 4. The Shoup missions to Cuba Michael R. Adamson; 5. Mr Shoup goes to Washington: Carl Shoup and his tax advice to the US Treasury Joseph J. Thorndike; Part II. Shoup in Japan: The Encounter: Foreword for Part II; 6. Political languages of land and taxation: European and American influences on Japan, 1880s-1920s Yasunori Fukagai; 7. Raising taxes for democracy: the Japanese policy environment of the Shoup mission Laura Hein and Mark Metzler; 8. Shoup and the Japan mission: organizing for investigation W. Elliot Brownlee and Eisaku Ide; 9. Shoup in the 'social laboratory' W. Elliot Brownlee and Eisaku Ide; 10. Tax reform during the American occupation of Japan: who killed Shoup? Ryo Muramatsu and W. Elliot Brownlee; Part III. Legacies for Japan: Foreword for Part III; 11. Avoiding the aid curse? Taxation and development in Japan Monica Prasad; 12. The Shoup recommendations and Japan's tax-cutting culture: why has Japan failed to reestablish the personal income tax as a key tax? Takatsugu Akaishi; 13. A political dispute over the local public finance equalization grant: the legacy of Shoup's policy choices Eisaku Ide; 14. The corporate income tax in postwar Japan and the Shoup recommendations: why did the corporate income tax become so high? Satoshi Sekiguchi; Part IV. Global Significance: Foreword for Part IV; 15. The Shoup mission: the context of post-World War II debates over international economic policy Martin Daunton; 16. Shoup and international tax reform after the Japan mission W. Elliot Brownlee and Eisaku Ide.