Ch. 1. Bureaucratic Rationality and Strategic Behavior: The Framework -- Ch. 2. Bureaucratic Rationality and Strategic Behavior: Japanese Tax Reform -- Ch. 3. Lessons for Bureaucrats: From the Proposal for a Tax Increase in the Late 1970s to Fiscal Reconstruction without a Tax Increase in the Early 1980s -- Ch. 4. Reframing the Tax Issue: The Ministry of Finance's Fiscal and Tax Policies in the Early 1980s -- Ch. 5. The Tax Reform Proposal in the mid-1980s: Uneasy Cooperation between Prime Minister Nakasone and the Ministry of Finance -- Ch. 6. The Third Attempt: introduction of the Consumption Tax and the Securities Trading Scandal -- Ch. 7. Conclusion: Bureaucracy, Party, and the Power of Rationality
Analysis
Taxation
Japan
Bibliography
Includes bibliographical references (pages 287-303) and index