摘要
After researching many aspects of the Japanese current inheritance grant tax such as tax payer, tax bases, rates, and effective taxation etc, the author concludes that the tax system has positive effect where mode and content is concerned, but she also points out many existing problems which are as follows: the distributive function of taxes categories is not powerful enough; the evaluation to land and house property is on the low side; the system is over
After researching many aspects of the Japanese current inheritance grant tax such as tax payer, tax bases, rates, and effective taxation etc, the author concludes that the tax system has positive effect where mode and content is concerned, but she also points out many existing problems which are as follows: the distributive function of taxes categories is not powerful enough; the evaluation to land and house property is on the low side; the system is over complicated
出处
《亚太经济》
CSSCI
北大核心
1998年第3期13-16,共4页
Asia-Pacific Economic Review
