The Most Successful Tax Reform in History

Bruce Bartlett


October 28, 2013

Tax Notes, Vol. 141, No. 4, 2013

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.

Number of Pages in PDF File: 3

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

JEL Classification: H20, K34

Open PDF in Browser Download This Paper

Date posted: November 3, 2013  

Suggested Citation

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

Contact Information

Bruce Bartlett (Contact Author)
Independent ( email )
Feedback to SSRN

Paper statistics
Abstract Views: 1,003
Downloads: 268
Download Rank: 74,604

© 2015 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo3 in 0.281 seconds