United States Involvement in The Second World War (WWII) Essay

World War II      As extremist satiates rose into power, the United States engaged with World War II to help control these gatherings and to advance vote based system in the European venue of the world. The gathering with the most force at the time was the Nazi Party, drove by Adolf Hitler. This communist gathering was driven by a ground-breaking tyrant who split away from the League of Nations and started to overcome immense measures of an area at a quick rate. The United States needed to disregard outside undertakings in dread of a whole new universal war. The United States couldn't stay away from the reality Hitler was assuming control over Europe and help was required. The United States turned out to be completely engaged with the European performance center of World War II when Hitler drove his armed forces on a progression of blitzkrieg’s, assuming control over Denmark, Norway, Belgium, Holland, northern France, and by breaking the Nazi-Soviet agreement.      The United States, under the administration of Franklin D. Roosevelt, needed to stay unbiased and needed to avoid remote undertakings. Individuals like Lindbergh emphatically contradicted any guide to outside issues, yet Roosevelt felt American security and Democracy was in peril if no assistance was given. As Hitler started his crusades in Europe, particularly in Poland, the United States sent guide to France and Britain to oppose the Nazi’s. Germany vanquished Poland and effortlessly took over more vulnerable nations, at times without Keith 2 discharging a solitary shot as in Czechoslovakia. The United States remained...

Adverse possession Essay Example | Topics and Well Written Essays - 1500 words

Antagonistic belonging - Essay Example This teaching depends on confinement of activities whereby certain courses of activities gets resolution banished after a specific timeframe. 1.1. How unfriendly belonging is acquired Adverse belonging is gotten by a trespasser who has met the precedent-based law prerequisites clarified to some degree 2. In all states, there are legal time limits that set a limit for the time which land owner can carry blueprints to recuperate the property from a trespasser. At the point when such time has passed, the trespasser successfully gains title to the land, and if the proprietor of the land can carry a suit to guarantee such property later, the trespasser is qualified for guarantee unfriendly belonging as a barrier or counter-guarantee. In U.K under the Land Registration Act 2002, a trespasser is qualified for make an application to the land vault to be enrolled as the proprietor, in the wake of meeting the set down prerequisites 1.2. Case of unfavorable belonging Mr X bought a plot so as to set up business structures in M Borough County. He fenced up the plot however because of budgetary compels, he couldn't begin developments. For one year, he would send someone at times to cut grass. After some time, Mr Y who claims a plot neighboring the land began to utilize the property as his carport. He assumed control over the obligation of slicing and general support. Throughout the years, he even supplanted the lock to the fundamental door multiple times and fenced the plot with the end goal that it was just open from his property. At once, following visits by dealers who needed to buy the land, he raised a ‘land not for sale’ sign and also demonstrated that ‘trespassers will be prosecuted’. During this time, he was completely mindful that the plot had a place with Mr. X yet did every one of these advancements completely mindful of that reality. Following 10 years of his quality, Mr. X sent a letter to fight his essence in the property without his a ssent. Notwithstanding, the issue was not followed up. after 13 years, Mr. X gets the important money and wants to initiate the developments. In this situation, Mr. Y is qualified for guarantee legitimate responsibility for plot. This is on the grounds that he had been in real, infamous and open control of the plot for continuous time of 13 years. Proof of ownership is prove by the signs that he raised to swim off trespassers and caution potential purchasers. His ownership was unfavorable to the title of Mr. X which is confirm by the letter of dissent sent by X. Hence, Y, who was at first a trespasser, has since uprooted X and is consequently qualified for guarantee legitimate title to the property. A few conditions must be in presence for a trespasser to set up antagonistic belonging. 2. Prerequisites for unfriendly belonging They include: a) He more likely than not been in real belonging. b) Such belonging must be unfavorable or threatening to title of the genuine proprietor. c) S uch belonging must be consistent or continuous and d) Possession must be open, real, and infamous to add up to helpful notification to the proprietor of the property. 2.1. Real belonging Under this prerequisite, the trespasser should really be in control of the land. This infers physical control of the land. Other than the physical occupation, the court in Littledale v Liverpool College [1900] 1 Ch 19 held that the trespasser must bear the goal to have (ill will possidendi). In any case, in Pye v Graham (Oxford) Ltd [2002] UKHL 30 it was held that the vagrant need not have a drawn out expectation to secure title, it is adequate if they will likely uproot the proprietor. Such belonging must be ownership of the whole property. In the event that the ownership

Interview with a tutor Larry Krieger

Tell us about your company. My company is named LarryPrep. It consists of just one person me! How did you get started in tutoring and what is your favorite part about it? We have to turn the clock back to 1992 in Edison, New Jersey. At that time I was the Social Studies Supervisor for the Edison Public Schools. Dr. Kresky, the Assistant Superintendent for Curriculum, called an emergency meeting of all supervisors to develop an action plan to counter the decline in district SAT scores. The other supervisors blamed a variety of factors ranging from harsh scoring scales to unmotivated students. Finally, I volunteered to teach an after school Crash Course. That afternoon I drove to nearby Princeton and bought a number of SAT prep books including a College Board book with 10 real SATs. I spent the next week poring over the books. I then created a series of after school lessons focusing on vocabulary and critical reading. Verbal scores rose an average of 40 points! As the expression goes, the rest is history. Soon Dr. K scheduled me to teach a Crash Course at both high schools and during the summer. I love the challenge of working with students to achieve a common goal of mastering a difficult test. I especially enjoy working with high school students. Their energy and commitment are contagious! What do your students find most challenging and how do you help them overcome it? The SAT has changed a great deal since the early 1990s. My current students have the most difficulty with dual passages that focus on historic developments, trends, and events. I initially thought that these passages would be relatively easy. I confidently pointed out that most of the wrong answers are in fact historically inaccurate. However, my students are often unable to distinguish between what did and did not happen. A significant number of these passages are taken from African American and Womens history. I have prepared a series of background mini-lessons on key events in these historic areas. In addition, we devote a significant amount of practice to mastering the history passages! What is the biggest improvement you have ever seen a student make? A few years ago an organization in Atlanta asked me to work with a group of inner-city athletes. At the time, the SAT scale still included 2400 points. The students came to me with an average score of 930 points. They needed a 1320 to qualify for NCAA scholarships. Their teachers all said that our class was a waste of time. We used this as motivation! I flew down to Atlanta every Sunday for several weeks. We worked literally all day. Our hard work paid off! The students all scored over 1320 with several earning above a 1400. What change, if any, have you seen in the test-prep process since you began tutoring? The SAT has changed a great deal. However, my basic strategy has not changed. I always strive to provide my students with well prepared and highly energetic lessons that include healthy doses of humor and encouragement! What is the most important piece of advice for students? For parents? I encourage my students to set high goals and then strive to achieve them. I encourage their parents to support their sons and daughters. The combination of great students, supportive parents, outstanding materials, and hopefully great teaching has produced outstanding scores. What advice do you have for students preparing for the APUSH exam? First and foremost take advantage of the free materials at AP Central. Second, avoid thick APUSH prep books that promise 5 new tests. The tests are very unrealistic and are not aligned with the APUSH Framework. And finally, check out my new book AP US History: A Strategic Review. It is aligned with the APUSH exam. The book includes the strategies and materials that have enabled 90 percent of my students to score 5s with the remainder scoring 4s.

The Long Road to Womens Suffrage 1848 to 1920

Descriptive Essay About Friendship - 729 Words

I once believed that a strong friendship could withstand anything, but all it takes is a minor disagreement or sarcastic comment to ruin one. My best friend Michaela and I could hardly contain our excitement as we stepped out of my dad s white convertible in front of the community building. We were wearing matching burgundy dresses for our friend Nancy s quinceanera and the night had finally arrived. Nancy greeted us at the door where we marveled over her sparkly teal dress. We couldn t wait to reunite the group of six friends who hadn t been together in almost a year. One-by-one, the rest of our friends started to arrive. Carissa donned a gold dress and Heather had her blond hair pulled into a tight bun. Vanessa was the last to†¦show more content†¦Later that night, Michaela and I were sitting outside, the cool September breeze a welcome relief from the stifling temperature and amount of tension I felt inside. I received a text from Carissa saying, â€Å"I’m in the bathroom with Heather and she wants to talk to you.† The knot of dread that had begun to loosen tightened once again. As we found our way back inside, we passed Vanessa, Emma, and Elijah. Are you guys leaving? I questioned, disappointed I hadn’t had to chance to talk to Vanessa the whole night. Vanessa merely nodded as Emma and Elijah kept walking. I pulled Vanessa in for a hug and for the first time in our three year long friendship, she didn t reciprocate. Approaching the bathroom, I was relieved to hear Carissa and Heather’s, although it subsided once Michaela and I crossed the threshold. I m sorry for what I said. It was just a stupid joke and I didn t mean for it to upset you. Heather sighed. â€Å"I know. I’m sorry I overreacted.† Although her statement seemed half-hearted, she offered a hug and I felt some of the weight lifted from my chest. She doesn’t hate me. We left the party around midnight and stayed at Michaela’s house for the night. When Monday rolled around, I decided to apologize to Vanessa. â€Å"I’m so sorry about my bad attitude on Saturday. I was upset I didn’t get to talk to you because you were with Emma and Elijah the whole time.† When she didn’t accept my apology, I saw a new VanessaShow MoreRelatedDescriptive Essay About Friendship1528 Words   |  7 Pagesrealized that the hum of their gears sliding together matched with that of mine, and that maybe together we could make a symphony of hums, ticks, and tocks that the likes of had never been seen. This was the start of what I thought was the best friendship that the world would ever see. The mind of a child who’s imagination had been guided by millions of worlds worth of stories can be a beautiful place, but the major problem of the stories that I read when I was younger all had a common fault thatRead MoreDescriptive Essay About Friendship921 Words   |  4 PagesFriendship is a bond between two or more people. I can choose who I desire to be friends with. However, some friends are brought by fate. Sherry and I, are like magnets. Our personality and social status is different. Yet down the road, we became really close friends. Sherry have a similar background as me. She can be careless but, sometimes she can be really sensitive. No matter in school or outside of school, I always spot her in a T-shirt with blue jeans and sneakers. We have several conflictsRead MoreDescriptive Essay About Friendship1312 Words   |  6 PagesBright lights and holding poses we smiled even bigger for the camera. This day was really important to me because I learned the importa nce of everlasting friendship. We were all tired, but we wouldn t stop until we got the perfect picture. We took both videos and photos and hunted for the best spots in the yard. Even after sweating in the Indiana sun beating down on us, we still worked. Hours of editing and work gone into these photos and we finally picked 10 out of the hundreds. I might not haveRead MoreDescriptive Essay About Friendship2251 Words   |  10 Pagesstutters through his last sentence. He turns around to face me. Behind him the sky is starting to light up with the morning sun. We stand barely feet apart in an alley. He starts to close the gap between us and I am frozen in place. We kiss and i forget about the stress and chaos of the bar. I am no longer in a cold, dark alleyway but am soaring above the skyscrapers. A couple weeks pass after that night and we are nearly inseparable. When he is not on stage he is sitting close to my side in a boothRead MorePsychology Tma021554 Words   |  7 Pagesstudying children’s friendships taken in the Bigelow and La Gaipa (1975) study with that taken by William Corsaro. In this essay you will read about the many similarities and differences of the study and research of children’s friendships expectations, which were approached by Bigelow and La Gaipa (1975) and William Corsaro (2006). Firstly I will introduce both of the different approaches and methods and I will then later go into the results of their work. I will later go on to talk about the problemsRead Morethe farewell party741 Words   |  3 Pagesï » ¿ESSAY- The Farewell Party Brainstorm: Paragraph 1- Who is leaving, and why, and when the farewell party is Paragraph 2- Planning the farewell party Paragraph 3- What happened during the party ( 5 senses, descriptive ) Paragraph 4- the reaction of the people there Read MoreReflection Essay1256 Words   |  6 Pagespassion for writing poetry and also writing short stories about my life. In my high school English class, each Tuesday would be designated in writing for twenty minutes constantly about a given topic. I found that as a writer, I write the best about topics relating to me personally. However, in Rhetoric and Composition, I was able to learn new skills that allowed me to improve as a writer.   In Rhetoric and Composition, I composed essays about my own subculture, a unique place of im portance, and a subcultureRead MoreThe Boy in Striped Pyjamas1080 Words   |  5 Pagesfor power. Essentially when we closely examine the idea of power in literature, we see that much of the conflict in novels is about power; the struggle to gain, maintain or redress the balance of power. The need for power is a reality of life; to use or abuse, to claim or deny, own or disown, to marginalize or empower. This theme is omnipresent throughout literature about the Holocaust. Hitler and his struggle for power and dominance are infamous. Novels and films set in World War II often examineRead MoreFinding Clarity In The Obscurity Of â€Å"Why Privacy Matters†.1283 Words   |  6 PagesFinding clarity in the obscurity of â€Å"Why Privacy Matters† In his essay â€Å"Why Privacy Matters† from The Wilson Quarterly, Jeffrey Rosen offers a compelling account of the harmful effects of eradicating our privacy. Rosen ventures into several different fields affected by the ever-growing intrusion of our privacy, offering a rich compendium of illustrations from the real world. From Monica Lewinsky’s fate under her investigation, to a Charles Schwab employee, Rosen offers a prolific arsenal of incidentsRead MoreDifference between an Interview and Group Discussion1484 Words   |  6 PagesThis essay will show the use of friendship pairs in interviews for marketing research. In the beginning of each research it has to be clarified what kind of research ahs to be done. So first it has to be analized what kind of data would be of interest. Data of a wide range of respondents would be collected by questionnaire, which is shorter in time and could be easier analysed. If the topic is more complex, it could be of interest to have more detailed data. Therefor a focus group discussion could

Defining Public Relations free essay sample

To me PR is a communicator or organization having a relationship with the public they are reaching out to. It is about sending a message through a specific channel and form to persuade their audience and get their message out there. The first source, The First World Assembly of Public Relations Associates defines PR as the art and social science of analyzing trends, predicting their consequences, counseling organizational leaders and Implementing planned programs of action which will serve both the organization and the public interest (Public Relations n. D. ). The second source was the Britains definition of PR. The British define PR as Reputation Management (Britannica Academic Edition , 2013). They focus on what a person says and does, and what other people say about that person. They also define it as managing reputation and how it influences opinion and behavior. The third source to define Public Relations was Public Relations Society of America (PARS)_ PARS defines PR as a strategic communication process that builds mutually beneficial relationship between organizations and their publics (Pars Public Relations Society Of America 2013). We will write a custom essay sample on Defining Public Relations or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There are deferent ways to define Public Relations and although they are different n certain ways each deflation builds from one another and provides a different perspective. The first source presented by, The first world Assembly of Public Relations Associates is about trends and the insights to figure out consequences, and also in developing plans to meet these consequences. This source was more strategic then my definition of PR but they still have a similar perception.The second definition provided by the British, focuses on PR as reputation management. It Is about what you say and do and what others think and say about you. It is relatively different in comparison to the definition from the first source by The First World Assembly, which analyzes the trends and uses insights to predict consequences, and most importantly it develops plans to meet those consequences.The last definition of PR provided by the source Public Relations Society of America, defining PR as a strategic communication process that builds mutually definition because it is more complex and detailed by definition, but it is similar because it includes from the other definitions and expands the audience to a broader sense. This definition acknowledges the relationship shared between the interest of PR professionals and the people in the community and its stakeholders it serves and de pends on.Unlike the other definition from the other sources, the PARS definition recognizes the communication process, which include marketing, advertising, and overall the elements of public relations. Public Relations is hard to define because it can be interpreted in many different forms or in a broader perspective. From this research we can see that there are many different definitions of PR. Public Relations definitions may vary from each there but they also connect and grow from one another.

Taxation in Japan Essay Example For Students

Taxation in Japan Essay The role of taxation in the transformation of the JapaneseEconomy Introduction Before the Meiji restoration under thefeudal Tokugawa Shogunate, taxation was mainly a tool forwarfare and military power. The system was highlyregressive and pressed lightly on the rich and profit-earners. It was calculated to preserve a very unequal distribution onincomes and to stimulate the accumulation of private capital. This tendency somehow continued and was magnified beforeW.W.II when direct taxation was introduced for a moreequal and balanced system. However, the Meiji restorationdid bring with it tremendous changes to the tax system andthe use of the revenues. The Japanese government has sincehad an active participation in the economy, yet notcontrolling it directly but rather through market mechanisms. We will write a custom essay on Taxation in Japan specifically for you for only $16.38 $13.9/page Order now It took responsibility for promoting economic growth byusing incentives and taxes collected in an effective way. Theoften cited goal of taxation in western countries that wasequality was often sacrificed for the goal of economic growthin order to prevent being colonized, then to pursuit the desireto become an imperialist nation and then for pride andexport. The role of government and its fiscal policies playedan important role in the transformation of the Japaneseeconomy through the periods of Meiji restoration, beforeW.W.II and post W.W.II period where taxes respectivelyshifted from land taxes to internal indirect taxes to income /direct taxes. (Fig 1) Period of Meiji Restoration During thefirst years of the Meiji reforms, the government had seriousfinancial difficulties with tax revenues inadequate for itsmassive commitments. In 1873, land reforms gave tittles tolandowners and customary tenants, freed the transfer andsale of land from feudal restrictions and imposed taxobligations equal to 3 per cent (which was lowered to 2.5%in 1878) of the value of land. In addition a 30% local surtaxwas imposed on the land taxes. These heavy land taxes wereused to provide monetary compensations to the old rulingclass for the termination of their feudal incomes in kind andto finance the new administration which introduced neweducation and to support its military. The agricultural sector,and in fact the peasants, therefore bore the great bulk of thecost to Japans modernization. The land taxes contributed toover 70% of the central governments revenue during the firstdecade of the Restoration. Since the capital needs ofagriculture were small even after the landlords devotion tothe improvement of agricultural techniques and introductionof winter drainage, the increasing savings and surplus oflandlords were transferred out of the primary sector intoother sectors. The fiscal system as a whole was heavy inabsolute terms yet highly regressive. The burden wasconstantly on the agricu lture sector, even whennon-agricultural sectors were growing at a phenomenal rate. As seen in Figure 1, under indirect taxes, before the turn ofthe century, the excise taxes played a prominent yet secondto land taxes at about 20% of the governments totalrevenue. These included taxes on soya, sugar, textiles andgovernment monopoly profits in tobacco, camphor and salt. The combined effect of the land taxes and consumptiontaxes was heavy taxes on both peasant and consumer and alighter burden for the landlord and industrial-merchantclasses. The income tax did not appear until 1887 and thebusiness tax which was the corporate tax did not come intoeffect until 1896 and at a low flat rate of 3%. The result wasthe subsidizing of the manufacturing and service sector at theexpense of the primary sector. To strengthen the incentivesfor reinvestment and accumulation of productive wealth wasstrengthened by the absence of inheritance and real estatetaxes before 1905 and a relatively low rate thereafter. Therole of the family and the firm that existed also as a closelybound unit also made the saving, transferring form generationto generation and development favorable. Therefore, theZaibatsus, the conglomerate oligopolies could chargemonopoly prices and concentrate on exports. At this time,between the 1870-1900, there was the traditional exportexpansion of silk a nd other produces, coupled with mildprimary import substitution. Tariffs and revenue on foreigntrade were also low at the time due to the fact that theJapanese government was under the influence of foreigncountries and autonomy of tariffs was not until 1899. However, this tradition had little change even after thegradual regaining of autonomy. This was a very differentfrom the path followed by other developing countries whichusually place heavy taxes on trade because they are thesimplest and easiest form of taxation. Japan, by not followingthe easy path and concentrating on export substitution andland taxes for internal revenue creating a thriving export ofprimary goods before the 1920s. Period before W.W.II Theera of the land taxes ended in 1908 and was followed byindirect taxes, mainly on alcoholic beverages and tobacco. Itwas not until 1935 that income taxes on individuals andcorporations became the most important source of totalrevenues. The modern tax form only took form in the 1940to prepare for the wartime economy, the whole tax systemwas thoroughly overhauled to base on direct taxes. Theindividual tax was a scheduler tax, under which differentsources of income were levied by different tax rates. It wassupplemented by a progressiv e comprehensive tax whichapplied to an individuals aggregated income above a specificamount. On the other hand, the corporate income tax wasimposed on corporate income at a flat rate of 18%. Thecommodity tax was introduced in 1937 mainly to collectrevenue for wartime expenses, and the tax on alcoholicbeverage was also simplified in 1940. The relative share ofindirect taxes fell as a result of the tax reforms. The 1940reform also separated the personal income tax fromcorporate income tax. This period saw the rise of the powerof the military in the government and influence after thewinning wars of the Sino-Japaneses and Russia-Japaneseearlier in the century and the ailing and corruption of thecivilian government. The government was engaged incontinuous military activities and was penalized withincreased tariffs. However, due to expansion of its ownempire and influence which included Taiwan and Korea,export suffered little and actually had a 70% increase involume between 1929 and 1937. This period also sawheavy taxes and direct investment of government in industriesresulting in rapid growth of war related industries. Thisperiod ended with the GNP declining from 1939 and 1944. The tax system became the tool for direct financing in thisperiod. The military drove the economy and accounted for27.98% of GNP by the second world war which could besaid as the grand continuation of the feudal TokugawaShogunate military expansion policies. Post W.W.II With theoccupation forces lead by the United States taking over thegovernment, reforms were held on all aspects of thegovernment. Immediately after the war, the scheduler tax onindividual income was replaced by a unified tax on anaggregate basis with graduated tax rates. In order to collectnecessary revenues, a 1% turnover tax was levied on thebasis of the sales amount at every stage of transaction. Asfor the long term tax system design, it was also based on theUS system but was also an experimental ground for theShoup Mission which was a pioneer in many aspects of thedirect tax. The Shoup reform in 1949 was not the firstreform after the war to the chaotic after-war tax system, butit has had the most lasting effect on the development of theJapanese economy. The Shops Report tried to build aprogressive direct tax based tax system with local autonomyand simplicity that would be permanent and stable. Indirecttaxes were not recommended due to the inequality amongthe tax payers, dull the sense of civic responsibility and makelocal governments uneasy. However, the Japanesegovernment regained autonomy during the Korean war andmade modifications such as the resuming taxation at thenational level and sacrificing equity which Shops put at theutmost priority for convenience of efficiency andadministration. The burden on firms, especially big businesswas lowered. This was to give priority to the restoration ofthe postwar economy and the promotion of capitalaccumulation. Capital gains tax was abolished, under themissions guidelines and this had a effect of the promotion ofcapital accumulation as a national goal. Although partiallysuccessful, the Shoup plan broke away from the militaryroots of the Japanese ta x system and engaged in aresponsive tax system which was in touch with the economy. The four major taxes, income, corporate, accession andconsumption taxes all varied to different degrees from theShops Mission. However, the four taxes have beenremarkably stable in structure since 1950. The global incometax system proposed by Shops was modified to acombination of a comprehensive tax and a scheduler tax. .u4c1864ddaa89cc6cd0cc764d7d00c7da , .u4c1864ddaa89cc6cd0cc764d7d00c7da .postImageUrl , .u4c1864ddaa89cc6cd0cc764d7d00c7da .centered-text-area { min-height: 80px; position: relative; } .u4c1864ddaa89cc6cd0cc764d7d00c7da , .u4c1864ddaa89cc6cd0cc764d7d00c7da:hover , .u4c1864ddaa89cc6cd0cc764d7d00c7da:visited , .u4c1864ddaa89cc6cd0cc764d7d00c7da:active { border:0!important; } .u4c1864ddaa89cc6cd0cc764d7d00c7da .clearfix:after { content: ""; display: table; clear: both; } .u4c1864ddaa89cc6cd0cc764d7d00c7da { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4c1864ddaa89cc6cd0cc764d7d00c7da:active , .u4c1864ddaa89cc6cd0cc764d7d00c7da:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4c1864ddaa89cc6cd0cc764d7d00c7da .centered-text-area { width: 100%; position: relative ; } .u4c1864ddaa89cc6cd0cc764d7d00c7da .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4c1864ddaa89cc6cd0cc764d7d00c7da .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4c1864ddaa89cc6cd0cc764d7d00c7da .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4c1864ddaa89cc6cd0cc764d7d00c7da:hover .ctaButton { background-color: #34495E!important; } .u4c1864ddaa89cc6cd0cc764d7d00c7da .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4c1864ddaa89cc6cd0cc764d7d00c7da .u4c1864ddaa89cc6cd0cc764d7d00c7da-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4c1864ddaa89cc6cd0cc764d7d00c7da:after { content: ""; display: block; clear: both; } READ: Hiv therepy EssayInstead of aggregating most incomes with progressive taxrates, some incomes such as capital gains or interest incomewere now subject to income taxation or were taxed atreduced flat rates, separate from other incomes. These taxconcessions were intended to stimulate savings and incomeand to improve the welfare level among specific taxpayers. As for corporate income taxes, a split-rate system ratherthan a uniform one in which a single rate is imposed on awhole corporate income. This was similar to the one used inWest Germany in which retained profits and dividends weretaxed at different rates. Numerous tax measures have madethe corporate income tax extraordinarily complicated. As forthe accession tax on transfer of wealth proposed by ShopsMission was replaced by a combination of inheritance andgift taxes. Consumption taxes, in contrast to the generalmodification of direct taxes remained unchanged since theShops Mission and there has been no general consumptiontax in Japan until April 1989. Therefore, Japan depends itsrevenue from taxes on income and corporate income taxes,which is the highest among OECD countries. Social securitycontributions which are equivalent to payroll taxes also playan equally important role in the raising of taxes. Japan is alsothe only advanced country that does not impose a generalconsumption tax . In 1985, of the total tax revenues collectedin Japan, 45.8% came from individuals and corporateincome taxes, 30.2% from social security contributions, 14%from taxes on goods and services, 8.6% from property taxand 1.1% from inheritance and gift taxes. Before the 1973oil shock, the government engaged in a tax system withincentives to promote exports, private savings andinvestment, housing and technological development topromote economic growth. These measures were included inthe Special Tax Measures Law and was formulated toprepare a list of most of the incentive provisions applyingmainly to individual and corporate income taxes. As seen inFigure 2 and Table 1, the corporate revenue lost to thesespecial tax measures but declined in importance after the mid-1970s. The special tax measures was around 12.6 and13.2% of total income tax revenues in the late 1950s fell to8-9% in 1961-1962 then rose to 12% in 1965 and thengradually declined to 5.0% in the early 1980s. The specialmeasures could be classified into tax exemptions and creditsand tax deferrals like accelerated depreciation and tax-freereserves. These exemptions targeted specific industries suchas steel and machinery and also developing technologicalinnovation. The six main objectives of the tax incentives areoutlined the Ministry of Finance (MOF) as promotion ofsaving; promotion of environmental quality and regionaldevelopment, promotion of natural resources, promotion oftechnological development and modernization of industrialequipment, strengthening of the financial position of firms andother incentives. As seen in Table 2, the greatest decline inimportance is promotion of export and foreign investmentwhich included special deductions of export income fromtaxation and accelerated depreciation for export orientatedfirms. However, this is still an understatement of themagnitude of tax incentives due to hidden incentives that arenot included by the MOF in special tax incentives. Firstly,there is the provi sion for capital gains, interest and dividendsas part of the basic income tax law. Second, thefractionation of individual income tax into separate classifiedtaxes loses a great deal of revenue and greatly reduces theprogressivity of the nominal rate structure, particularly at thetop brackets. Third, business expenses as specialdepreciation accounting and deduction for part of social andentertainment expenses are also not included. Fourth,housing subsidy and low interest loans to executives are notregarded as special tax measure. Fifth, the official estimate ofrevenue is constantly low, so therefore, the special taxmeasures are estimated low. Another feature of the Japanesegrowth economy was the annual tax-cutting policy due to thefact that GNP rose by an average of 15% a year between1950 and 1960. The reason for the annual cuts were due tothe fact that Japan had a highly elastic income tax reaching2.0 in the 1960s meaning that for every 10% growth in GDPthat would be a 20% growth in revenue. The Japanesegovernment did not use the money in the expansion ofgovernment or counter-cyclical to obtain stable growth. Social welfare was also limited for the insistence oninvestment into growth and export. The tax cutting policy isto keep the revenues to national income constant at around20%. This was maintained between 1955 to 1965. This wastargeted at the individual income tax while both corporateincome tax and indirect taxes showed varying changes overtime. Corporate taxes increased much more frequently whileindirect taxes were raised to adjusted for the rise incommodity prices. The result of the tax cutting and keeping alid on the growth of the public sector coupled by the lowestexpense on defense in the developed country was the lowesttax rates in the developed country. Therefore, this permittedthe rapid increase in private demand. As mentioned above,the tax system stresses simplicity instead of equity with theresult of benefiting business and professionals rather than theemployee. First, the Shops Mission suggested the bluereturn system which is a self-assessment income tax forsmall to medium size businesses. The benefits of the bluereturn include basic deduction for blue return, specialdeductions for wages of family members working in thesame company, and special tax-tree reserves for employeesretirements, allowance for bad debt etc. These specialtreatments reduce the tax burden of the family small businessfirms. Secondly, there is the issue of withholding tax systemfor wage and salary incomes. More than 80% of individualincome tax is withheld at the source. Although withholding isapplied to interest, dividend, and other income, the largestportion of withheld taxes relate to employment income. Asseen in Figure 3, the income of salary earners is almost fullyidentified by tax authorities while self-employed and farmershave much an advantage in taxable income. This is oftenreferred as the ku-ro-yon, 9-6-4 ratio of salaried workers,self-employed and farmers. The third issue is the anonymousand fictitious accounts. Banks accounts could be openedwith seals rather than signatu res and banks make no attemptto identify the seals. By creating a number of these tax-freetreatments, the wealthy was able to abuse the system. Therefore, although the tax system structure was notprominently regressive, the legislative side make thewage-earners pay a higher price of taxation for the reason ofsimplicity to businesses as proposed by the government. TaxStructure and Economic Development In the period sincethe Meiji Restoration, there has been government transferand tax incentive from the peasant and wage earners tobusiness to stimulate growth. Japan has had phenomenalgrowth in the past hundred years, however, the question isthat if there is a direct relationship between tax structure andeconomic development. In Table 3, y/N stands for percapita real GNP with N as the total population, Ag/Y is theagricultural products share in GNP with Ag as the output ofthe primary sector, M/Y or (M+X)/Y as the openness of theeconomy where M and X stand for import and exportrespectively. As seen in Table 3, there is a significantcorrelation between y/N, Ag/Y and T/Y between1885-1944. Before the war, the agriculture sector still played an important role in taxation structure. This is oftenreferred to as the dual sector and where the taxes in the formof land taxes were charged heavily in taxation. There is alsono correlation between the postwar period of 1951-86 buty/N and T/Y are still significantly related. As from1951-1986, openness provides a better index than the othertwo variables mentioned 25 years before the prewar period,and it becomes even more significant in explaining T/Y forthe postwar period. Therefore, there is a correlationbetween the openness of the economy, which is imports andexports and the taxation structure. However, one couldemphasize the passive nature of the evolving tax system , inwhich one could even say that the major determinant of taxstructure change is the structural change in the economy itselfduring the process of economic development. When weconsider Table 4, where Tl is land taxes, Ti is indirect taxes,and Ty income taxes on individual and corporate income. Itshows the rela tionship (R2)that land taxes made up theprincipal shares revenue in 1885-1898 while indirect taxesmade up 1899-1935 and incomes taxes from 1936-86. Thisproves the time division as mentioned above. However,more importantly, as y/N increases, Tl/Tn and Ti/Tndecreases. The relative importance of land and indirect taxesfaded when growth increased. As for the openness (M/Y or(M+X)/Y) can be explained from the opposite signs in Ti/Tnbefore and after the war (3.101 to -1.808). The negativecorrelation after the war showed that openness was nolonger effective in increasing the indirect tax base at this levelof economic development and that the declining importanceof indirect taxes happen to have a close bearing with theopenness in a growing economy. That leaves us with Ty/Tndominantly affected by y/N, with the relative share of incometaxes rising in the course of development. The supply-sidepoint of view emphasizes the link between savings andinvestment with I=S+(T-G) with net export as zero . As taxesrevenue were greater than government expenditures before1975, investment from saving could be maximized. With netexports as positive, it would also help on investment in thecountry. As seen in Table 5, there was constant governmentsurplus before 1975. Therefore, it was only 1975, that thegovernment could continue the role using taxes to promoteinvestment and growth. As deficit grew, it would eat into thesavings and therefore investment. This was also thetax-cutting policy which was before 1975 to prevent theoverburden of the tax payer with their high elasticity ofpersonal tax revenue. The growth can be shown using theformula k=sx-(n+d)k which means for an increase in capitalstock savings has to be larger than depreciation. TheJapanese government promoted savings through tax cuts andtax incentives and also allowed increased depreciation undertax laws more rapid growth. Studies of the impact of thespecial tax measures on Japanese economic growth are, forthe most part, inconc lusive. There is virtually no relationbetween the special tax measure to promote householdsavings and the rate of private savings. Many of the specialtax measure were used in industries that were not regardedas strategic from the standpoint of growth, such as the textileindustry which received favorable treatment but grewrelatively slowly. As mentioned above, though, the initialdepreciation allowances were used widely for expansion andmodernization in such strategic industries as steel andmachinery. Therefore, except for the stimulus in theseindustries, the special tax measure did not have a substantialeffect on investment and growth. Although the tax systemand its effect on the economy is inconclusive, tax system mayaffect economic activity in several ways. First, fro businessand managerial incentives, the regular salary earners with taxwithholding has a fully taxable income. As for the businessinnovator and risk taker, the rewards are scarcely taxed bythe tax system which permits the tax-free accumulation ofcapital gains and requires only modest tax payments on otherproperty incomes. As for management incentive, the typicalmanager obtains his satisfaction through prestige of job,expense of account which is often easily deductible under taxlaws. Implicit tax exemption fro unrealized capital gainsderived from undistributed corporate earnings permit themanager to accumulate large amount of corporate wealth. .u0be6085db65ddc9f514bf539b4d2cfb1 , .u0be6085db65ddc9f514bf539b4d2cfb1 .postImageUrl , .u0be6085db65ddc9f514bf539b4d2cfb1 .centered-text-area { min-height: 80px; position: relative; } .u0be6085db65ddc9f514bf539b4d2cfb1 , .u0be6085db65ddc9f514bf539b4d2cfb1:hover , .u0be6085db65ddc9f514bf539b4d2cfb1:visited , .u0be6085db65ddc9f514bf539b4d2cfb1:active { border:0!important; } .u0be6085db65ddc9f514bf539b4d2cfb1 .clearfix:after { content: ""; display: table; clear: both; } .u0be6085db65ddc9f514bf539b4d2cfb1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u0be6085db65ddc9f514bf539b4d2cfb1:active , .u0be6085db65ddc9f514bf539b4d2cfb1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u0be6085db65ddc9f514bf539b4d2cfb1 .centered-text-area { width: 100%; position: relative ; } .u0be6085db65ddc9f514bf539b4d2cfb1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u0be6085db65ddc9f514bf539b4d2cfb1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u0be6085db65ddc9f514bf539b4d2cfb1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u0be6085db65ddc9f514bf539b4d2cfb1:hover .ctaButton { background-color: #34495E!important; } .u0be6085db65ddc9f514bf539b4d2cfb1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u0be6085db65ddc9f514bf539b4d2cfb1 .u0be6085db65ddc9f514bf539b4d2cfb1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u0be6085db65ddc9f514bf539b4d2cfb1:after { content: ""; display: block; clear: both; } READ: Police Brutality EssaySecond, the effect on economic stability, Japan with its highelasticity on income taxation could be used for the stabilizingeffect of the economy to cushion the economic bumps. However, the Japanese government has reduced the tax rateand used monetary policy for short-run stabilization. As forthe effects on saving and investment, gross savings increasedfrom about 25% of GNP in the mid-1950s to about 40% inthe 1970s. Increase of the stock of capital is important forgrowth because it raises productivity directly and permits theadoption of newer and more efficient technologies. Thenational budget with its surpluses added to the nationalsaving and helped to provide the margin of resources neededfor the production of large and growing volume of investmentgood. Government savings also averaged above 40% ofprivate savings even with the annual tax reductions. This wasdue to the systematic underestimation of tax revenues. Thepolicies to promote private investment such as accelerateddepreciation makes bankers more willing to make loans. Therefore, the tax incentives made have had an indirecteffect on investment and growth. Finally, the simple fact thatthe low tax rate in Japan may be the prevailing explanationfor the high rate of private saving and investment in Japan. Other Determinants of Tax Structure Development andGrowth The military factor before W.W.II and after wasreduced drastically to less than 1 % of GNP. Before theW.W.II the figure was around 28% of GNP. This is low ininternational comparisons of military expenses-GNP ratiowhere it is 6.3% in the USA. Japan has a low level ofwelfare commitments. The average transfer payments tonational income in 1961-1970 in various countries was20.8% in France, 7% in USA with 5% in Japan. By 1984,the US ratio grew to 15.1% while France went up to35.2%, in comparison with Japans 14%. Another factor isthe savings in Japanese thriftiness. Even at high directtaxation on the wage earner, the average saving rate was stillbetween 25% and 40% GNP. This started since the MeijiRestoration with moral suasion from the government withslogans like Let us avoid all luxuries so that we keep upwith the world; truly the development of our nationalproductive strength has its roots in reverent obedience. Thiswas coupled w ith the favorable inheritance tax laws andcapital gains law that made accumulation of wealth feasibleand worthwhile to the family centered Japanese worker. Future of Tax System in Japan As seen in Table 5, hugedeficits arose since 1975 from the first oil shock andaccelerated due to the second one and amounted to 4.4 %of the GNP in 1979. This has caused more alarm comparedwith other countries with similar levels of debt. Thegovernment was no longer able to cut taxes on personaltaxes and government incentive programs because of theirlarge losses in tax revenue were cut (Table 1). On top of theeconomic repercussions, the original tax system wasrepressive and unjust for the stress on simplicity. In 1989,the Value Added Tax (VAT) was added as the consumptionindirect tax after almost ten years of debate at 3%. Reformwas necessary for between 1975 and 1984, the tax burdenrose sharply in Japan with central government taxes up by4.1% and local taxes by 2.7% taxes. The dissatisfactionscould be categorized in the difference in tax burden amongtaxpayers in which the tax ratio was ku-ro-yon, 9-6-4 ratioamong workers, self-employed and farmers. Misma tchbetween the wage system and income tax structure in whichthe wages rose with seniority and taxes also increasedsteeply where the middle class need it the most with thechildrens education or for a residence. Therefore theprogressiveness of the income tax for middle-class salariedworkers is too high. The unfairness in taxation on capitalincome, as mentioned above is major source of savings andinvestment but also is a source of inequitable tax system andbehind the massive account surpluses. The heavy corporatetax burden which has risked dramatically since the 1970shave caused much complaint. The outdated indirect taxeswhich pose no tax on service is a failure to reflect thechanging consumption patterns. The standard procedure forthe tax reform is to reduce marginal tax rates by broadeningthe tax base with the introduction of indirect consumptiontaxes. It is also a cheaper and more effective way tostimulate savings for consumption tax does not tax savingsinstead of using special tax incentives. The reform is alsonecessary in view of the aging population and its need forlarger social security . Tax preferences for expenses anddepreciation allowance should be reduced to reduce the lossin tax revenue. A comprehensive tax system will not only willachieve what Shops Missions real goal of tax equity but alsoensure the future mature growth of Japan for with a largedeficit, the previous tax provisions and incentives can nolonger be continued. Japans tax system is still midwaybetween a comprehensive income tax and an expendituretax. Change is necessary, but the role of government andtaxation still pose many hard decisions to politicians. Bibliography 1.Ito Takatoshi., Tax Reform in Japan, ThePolitical Economy of Tax Reform, The Univeristy of ChicagoPress,1992 2.Ranis G., The Financing of JapaneseDevelopment, Economic History Review April 1959 3.AllenG.C., A Short Economic History of Modern Japan , 19624.Patrick H. and Rosovsky Henry., Taxation, Asias NewGiant, 1976 5.Ishi Hiromitsu., Ch 1-3, The Japanese TaxSystem, Clarendon Press 1989 6.Ohkawa K. Ranis G.,Economic Development in Historical Perspective, Japan andthe Developing Countries A Comparative Analysis., BasilBlackwell, 1985 7.Dornbusch R.,. Macroeconomics 3rdCanadian Edition, McGraw-Hill, 1987 8.Shiraishi Takashi,Japans Trade Policies 1945 to the Present Day, AthlonePress, 1989. History