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- Title
STANLEY SURREY, THE SHOUP MISSION, AND TAX ADMINISTRATION IN JAPAN.
- Authors
BROWNLEE, W. ELLIOT; EISAKU IDE
- Abstract
The article discusses the career of tax lawyer Stanley S. Surrey, particularly his role in the U.S. tax mission to improve tax administration in Japan. The mission was led by tax expert Carl Shoup. Also cited are the mission's focus on improving public trust in the fairness of the tax system, taxpayer compliance, and how Surrey focused on the postwar development of the Japanese income tax in writing Volume IV of the Shoup report.
- Subjects
JAPAN; SURREY, Stanley S.; TAX lawyers; TAX administration &; procedure; INCOME tax; TAX laws; SHOUP, Carl
- Publication
Law & Contemporary Problems, 2023, Vol 86, Issue 2, p89
- ISSN
0023-9186
- Publication type
Article