The Political Economy of Transnational Tax Reform

W. Elliot Brownlee is Professor Emeritus at the University of California, Santa Barbara. His most recent books include Federal Taxation in America: A Short History (Cambridge, 2004), The Reagan Presidency: Pragmatic Conservatism and its Legacies (co-edited with Hugh Davis Graham), America's History (three editions, co-authored with James Henretta, David Brody, Susan Ware and Marilynn S. Johnson), and Funding the Modern American State: The Rise and Fall of the Era of Easy Finance, 1941–1995 (Cambridge, 2003). His scholarly articles have appeared in American Nineteenth Century History, the Asia-Pacific Journal, The Center Magazine, Explorations in Economic History, The Journal of Economic History, Keio Economic Studies, The National Tax Journal, Proceedings of the American Philosophical Society, The Quarterly Review of Economics and Business, Reviews in American History, Rikkyo Economic Review, Sekai ('The World'), Social Philosophy and Policy, Tax Notes, The Wilson Quarterly and The Wisconsin Magazine of History. Eisaku Ide is Associate Professor in the Faculty of Economics at Keio University, Japan. He has served on many governmental commissions and committees for agencies of the Japanese government, including the Ministry of Finance, the office of the Cabinet, and the Ministry of Internal Affairs and Communications. His major field of scholarly emphasis is fiscal history and he has published several books and numerous articles on the history of Japanese budgetary and monetary policy during the 1930s, 1940s and 1950s. He recently published two articles in English: 'The End of the Strong State?: On the Evolution of Japanese Tax Policy', with Sven Steinmo (in The New Fiscal Sociology: Comparative and Historical Perspective, Cambridge, 2009) and 'The Origins of Macro-Budgeting and the Foundations of Japanese Public Finance: Drastic Fiscal Reform in Occupation Era', (in Keio Economic Studies 47, 2011). He has received the Susumu Sato Award from the Japanese Association of Local Public Finance and the Sozei Siryokan Award from The Institute of Tax Research and Literature. Yasunori Fukagai is Professor in the Faculty of Economics at Yokohama National University, Japan. His field of scholarly emphasis is the history of economic thought, and his research has focused on British utilitarian thinkers. He has published numerous scholarly articles and two edited books, Inspecting the Market Society: From Smith to Keynes (in Japanese) and British Empire, Social Integration and the History of Economic Thought (forthcoming, with Martin Daunton and Junichi Himeno). He has organized many conferences and lectured widely in Great Britain, the United States, Canada and Portugal, as well as Japan. He has received numerous major research grants, including a current one from the Japan Society for the Promotion of Science to support 'The Organic View of the Society and the Designing of Economic Governance: Comparative Research on Economic Thought from the Fin-de-Siècle to the Inter-war Period'. He is the director of developmental plan for the Carl S. Shoup Collection in the possession of the University Library of Yokohama National University.

• Preface; Introduction: global tax reform and an iconic mission; Part I. The American Background: Foreword for Part I; 1. Carl S. Shoup: formative influences W. Elliot Brownlee; 2. From Seligman to Shoup: the early Columbia school of taxation and development Ajay Mehrotra; 3. The Haig-Shoup mission to France in the 1920s Frances Lynch; 4. The Shoup missions to Cuba Michael R. Adamson; 5. Mr Shoup goes to Washington: Carl Shoup and his tax advice to the US Treasury Joseph J. Thorndike; Part II. Shoup in Japan: The Encounter: Foreword for Part II; 6. Political languages of land and taxation: European and American influences on Japan, 1880s–1920s Yasunori Fukagai; 7. Raising taxes for democracy: the Japanese policy environment of the Shoup mission Laura Hein and Mark Metzler; 8. Shoup and the Japan mission: organizing for investigation W. Elliot Brownlee and Eisaku Ide; 9. Shoup in the 'social laboratory' W. Elliot Brownlee and Eisaku Ide; 10. Tax reform during the American occupation of Japan: who killed Shoup? Ryo Muramatsu and W. Elliot Brownlee; Part III. Legacies for Japan: Foreword for Part III; 11. Avoiding the aid curse? Taxation and development in Japan Monica Prasad; 12. The Shoup recommendations and Japan's tax-cutting culture: why has Japan failed to reestablish the personal income tax as a key tax? Takatsugu Akaishi; 13. A political dispute over the local public finance equalization grant: the legacy of Shoup's policy choices Eisaku Ide; 14. The corporate income tax in postwar Japan and the Shoup recommendations: why did the corporate income tax become so high? Satoshi Sekiguchi; Part IV. Global Significance: Foreword for Part IV; 15. The Shoup mission: the context of post-World War II debates over international economic policy Martin Daunton; 16. Shoup and international tax reform after the Japan mission W. Elliot Brownlee and Eisaku Ide.