Sho Sato Conference on Tax Law, Social Policy, and the Economy

Proceedings from the Sho Sato Conference held at the University of California, Berkeley, March 9-10, 2009

Presented in cooperation with the Robbins Religious and Civil Law Collection

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