The tax system in Japan : a need for comprehensive reform /
Dalsgaard, Thomas.
Kawagoe, Masaaki.
Paris : OECD,
c2000.
"ECO/WKP(2000)4; Dist.: 14 Feb 2000"
Includes bibliographical references (p. 82-85).
Taxation
Also available on the World Wide Web at www.oecd.org/eco/eco.