Justin Dabner


The Japanese income tax system was redesigned following World War II. As such it has features of the systems of both Europe and the United States, although in many respects it is quite unique. Whilst it arguably contributed to Japan's meteoric rise to the status of an economic superpower, little analysis of the Japanese income tax system from an Australian perspective has been attempted. This paper explores certain unique features of the Japanese income tax system with a view to identifying whether they are worthy of adoption in Australia.