@misc{16342,
title = {Penetration of the Self-Assessment System for Income Tax: Half-a-Century's Experience in Postwar Japan},
author = {Usui, Nobuaki},
year = {2010},
doi = {10.18235/0010379},
abstract = {This paper analyzes why Japan introduced the self-assessment system for "income tax" in such adverse circumstances, what problems it faced as a result of its implementation, and how the country overcame these difficulties to achieve the stable operation of today's income tax system.},
url = {https://doi.org/10.18235/0010379}
}