The Most Successful Tax Reform in History

3 Pages Posted: 3 Nov 2013

Date Written: October 28, 2013

Abstract

This article reviews the experience of the Shoup Mission to Japan, led by Columbia University economist Carl S. Shoup, in 1949. The bulk of its recommendations were enacted and gave Japan one of the best tax systems in the world, which laid the foundation for exceptional economic growth for the next 40 years.

Keywords: Carl Shoup, Douglas MacArthur, Shoup Mission, Japan, Stanley Surrey

JEL Classification: H20, K34

Suggested Citation

Bartlett, Bruce, The Most Successful Tax Reform in History (October 28, 2013). Tax Notes, Vol. 141, No. 4, 2013, Available at SSRN: https://ssrn.com/abstract=2349146

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
374
Abstract Views
1,862
Rank
145,082
PlumX Metrics