Proceedings from the Sho Sato Conference held at the University of California, Berkeley, March 9-10, 2009
Preface
Harry N. Scheiber, University of California, Berkeley
The Japanese Income Tax System and the Disparity of Income and Wealth Among People in Japan
Hiroshi Kaneko, University of Tokyo
Hiroshi Kaneko and the Transformation of Japanese Jurisprudence
Minoru Nakazato, University of Tokyo, and J. Mark Ramseyer, Harvard University
International Comparison of Tax and Social Security Policies
Sakura Shiga, Nishimura & Asahi
Priority of Tax Claims and the Recent Bankruptcy Reforms in Japan
Yasuhei Taniguchi, Senshu University and Matsuo & Kosugi
Reform of the System for Charitable Corporations and Tax System Revision
Tadatsune Mizuno, Hitotsubashi University
Taxation and Trusts in the United States and Japan
Tadao Okamura, Kyoto University
Japan’s Foreign Subsidiaries’ Dividends Exclusion
Toshio Miyatake, Adachi, Henderson, Miyatake & Fujita
Sweat Equity as a Gift: Venture Capital Investments and Tax Law in Japan
Zenichi Shishido, Hitotsubashi University
Tax-Free Treatment for Corporate Reorganizations in Japan
Tetsuya Watanabe, Kyushu University
Why Federalism Matters: Implications for Tax Policy
Robert P. Inman, University of Pennsylvania, and Daniel L. Rubinfeld, University of California, Berkeley
How Globalization Affects Tax Design
James R. Hines, Jr., University of Michigan, and Lawrence H. Summers, Harvard University
Nondiscriminatory Taxation of Foreign Taxpayers – With Special Regard to Deduction of Personal Expenses, Personal Allowances, and Tax Rates
Kees van Raad, University of Leiden
Tax and the Family: The Gendered Impact of Rules That Take Spousal Status Into Account for Tax Purposes
Claire F.L. Young, University of British Columbia