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Journal Article
Journal of Asian Studies (1963) 22 (2): 246.
Published: 01 February 1963
...Gerald Sirkin Indian Tax Structure and Economic Development . By G. S. Sahota . New York : Asia Publishing House , 1962 . xviii , 88 . Tables, Appendix, Index. $4.00. Copyright © Association for Asian Studies, Inc. 1963 1963 246 JOURNAL OF ASIAN STUDIES central objective...
Journal Article
Journal of Asian Studies (1957) 16 (2): 221–236.
Published: 01 February 1957
... to be in force at present. No earlier rates are available. 18 That is to say, a government cannot tax its own enterprises. 19 For an explanation of why the Soviets use both a turnover and profits tax, see Holzman, Ch. iv. 20 See the statute of Jan. 22, 1942, “On Social Insurance...
Journal Article
Journal of Asian Studies (1958) 18 (1): 3–19.
Published: 01 November 1958
...Thomas C. Smith Abstract Few notions are so widely held among students of Japanese economic history as the view that the land tax during the Tokugawa period was cruelly oppressive. It is thought to have left the peasantry no significant surplus after production costs, and moreover to have become...
Journal Article
Journal of Asian Studies (1996) 55 (2): 530–532.
Published: 01 May 1996
...Lee Kam Hing Islamic Peasants and the State: The 1908 Anti-Tax Rebellion in West Sumatra . By Ken Young . New Haven : Monograph No. 40, Yale Center for International and Area Studies, Yale University , 1994 . xviii, 361 pp. $22.00. Copyright © The Association for Asian Studies, Inc...
Journal Article
Journal of Asian Studies (1996) 55 (3): 731–732.
Published: 01 August 1996
...James Vestal The Problem of Bureaucratic Rationality: Tax Politics in Japan . By Junko Kato . Princeton : Princeton University Press , 1994 . xiii, 327 pp. $39.50. Copyright © The Association for Asian Studies, Inc. 1996 1996 BOOK REVIEWS JAPAN 731 It was, therefore, a particular...
Journal Article
Journal of Asian Studies (1993) 52 (2): 486–488.
Published: 01 May 1993
...Charles E. Ratliff, Jr. Protectionism and Efficiency in Manufacturing: A Case Study of Pakistan . By Syed Nawab Haider Naqvi and A. R. Kemal . San Francisco : ICS Press , 1991 . xii, 131 pp. $12.95 (paper). Demand Analysis and Tax Reform in Pakistan . LSMS Working Paper, Number...
Journal Article
Journal of Asian Studies (1971) 30 (4): 829–842.
Published: 01 August 1971
...Yeh-Chien Wang Abstract As happened in Tokugawa Japan and British India, China under die Ching witnessed a relative decline in fiscal importance of die land tax although its absolute amount increased substantially. Between 1753 and 1908 China's annual land tax revenue grew from 74 million to 102...
Journal Article
Journal of Asian Studies (1972) 31 (2): 439–441.
Published: 01 February 1972
...Charles P. Staelin Income Tax Reform in India . By V. V. Borkar . Bombay : Popular Prakashan , 1971 . ix, 234 pp. Index. Rs. 36.00. Tariff Protection and Industrialization: A Study of the Indian Tariff Commissions at Work 1946–1965 . By Padma Desai . Delhi : Hindustan...
Journal Article
Journal of Asian Studies (2016) 75 (1): 226–227.
Published: 01 February 2016
...Alexander F. Day Tax Reform in Rural China: Revenue, Resistance, and Authoritarian Rule . By Hiroki Takeuchi . Cambridge : Cambridge University Press , 2014 . xix, 234 pp. ISBN 9781107056848 (cloth; also available as e-book). Copyright © The Association for Asian Studies, Inc. 2016...
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Published: 01 August 2008
Figure 11. Lagaan (Tax), artist unknown, 1931. Illustration on cover of Hindi magazine Abhyudhaya , Allahabad. PP Hin F 49 British Library (APAC: Proscribed Publications Collection), London.
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Journal Article
Journal of Asian Studies (1968) 27 (4): 809–834.
Published: 01 August 1968
...Michael W. Roberts Abstract Ancient Sinhalese rulers had a right to a share of agricultural income, a right which embraced the produce of the land as well as irrigation rates and was generally paid in kind. In effect, there was a land tax; but the term used ( bojika-, bojiya- , or bojaka-pati...
Journal Article
Journal of Asian Studies (1992) 51 (2): 391–393.
Published: 01 May 1992
...Peter J. Golas Taxing Heaven's Storehouse: Horses, Bureaucrats, and the Destruction of the Sichuan Tea Industry, 1074–1224 . By Paul J. Smith . Cambridge, Mass. : Harvard University Press , 1991 . xiii, 489 pp. $32.00. Copyright © The Association for Asian Studies, Inc. 1992 1992...
Journal Article
Journal of Asian Studies (1993) 52 (3): 705–707.
Published: 01 August 1993
...Lillian M. Li Rents, Taxes, and Peasant Resistance: The Lower Yangzi Region, 1840–1950 . By Kathryn Bernhardt . Stanford : Stanford University Press , 1992 . xiii, 326 pp. $37.50. Copyright © The Association for Asian Studies, Inc. 1993 1993 BOOK REVIEWS CHINA AND INNER ASIA...
Journal Article
Journal of Asian Studies (2007) 66 (4): 993–1027.
Published: 01 November 2007
...Sun Joo Kim Abstract This paper examines the causes and processes of a popular tax-resistance movement by adopting a multidimensional approach that considers dynamic rural power relations, popular responses to social and economic changes, and cultural practices that both united and divided rural...
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Journal Article
Journal of Asian Studies (1963) 22 (4): 433–449.
Published: 01 August 1963
... relied on fiscal reform and deficit financing to finance their programs of reform and economic development. Taiwan's fiscal resources were limited, but the administration managed to secure the home government's underwriting of a large debt issue. The land tax reform, the introduction of new excise taxes...
Journal Article
Far Eastern Quarterly (1952) 11 (3): 339–354.
Published: 01 May 1952
... and most important was the land tax, which was imposed on most agricultural land throughout the empire and provided the major portion of the funds with which the routine administrative operations of both the central and provincial governments were financed. The second, far smaller in amount than the first...
Journal Article
Journal of Asian Studies (1957) 16 (4): 549–564.
Published: 01 August 1957
...Harold Schiffrin Abstract Aside from its current significance, the recent report from Taiwan announcing the inauguration of a new urban land tax grogram based upon the teachings of Sun Yat-sen serves to reawaken interest in one of his most controversial doctrines—the min sheng principle. The use...
Journal Article
Journal of Asian Studies (1963) 23 (1): 21–35.
Published: 01 November 1963
...Ching Young Choe Abstract This paper is a preliminary study of Kim Yuk a , a seventeenth-century reformer and statesman, and his role in the introduction of the tribute tax reform in the two southern provinces of Ch'ungch'ŏng and Chŏlla. It is also intended as a case study of one aspect...
Journal Article
Journal of Asian Studies (1966) 25 (4): 713–728.
Published: 01 August 1966
... as well as to assure the interest of the general consumer,” and was to have a “just and equal” tax law to “democratize the Japanese economy.” A thorough-going land reform and legal bona fide trade union movement also was declared to be a necessary part of economic democracy. It was, in the words...
Journal Article
Journal of Asian Studies (1972) 31 (2): 275–290.
Published: 01 February 1972
...Edward G. Griffin Abstract Universal suffrage was enacted into law in Japan in 1925 under a coalition government formed the previous year by the two major parties, Kenseikai and Seiyūkai. The law abolished an existing tax qualification for voting, expanding the electorate from three million...
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