Americanism and Japanism in the Stream of the Ideas of Taxation : from the Civil War and the Land Tax Reform to the Carl S. Shoup Mission

2014 Fiscal Year Final Research Report

• Project/Area Number: 24653053
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Economic doctrine/Economic thought
• Research Institution: Yokohama National University
• Principal Investigator: FUKAGAI Yasunori 横浜国立大学, 国際社会科学研究院, 教授 (00165242)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 租税思想 / コロンビア大学 / アメリカニズム / リチャード・T.イーリー / エドウィン・R.A.セリグマン / カール・S.シャウプ / 地租改正 / 単税論

Outline of Final Research Achievements

For grasping the character and peculiarity of Japanese society, one of the core issues is to be how to allocate the Reform on post WW-II among the long stream originated from the Meiji Restoration. By taking the fact that Shoup mission had taken the role as advisory to the formation of the Japanese new scheme of taxation, this project examined the transit of the American and Japanese ideas of taxation since the period of the Civil War and that of the Meiji Restoration.
The translations as those of Richard T. Ely and some advocates of single tax during 1890s, and the acceptance of the writings of Edwin R. A. Seligman since 1910s were the marked evidences of the American influences to the progress of Japanese scheme of taxation. As both of American and Japanese discussion of public finance and taxation had been under the influence of German Sozialpolitik since 1880s, there were some common bases in Japan with the American scholarly discussion when the Shoup Mission arrived to Japan.

Free Research Field

経済思想史