著者
Brownlee W. Elliot
出版者
Keio Economic Society, Keio University
雑誌
Keio economic studies (ISSN:00229709)
巻号頁・発行日
vol.47, pp.91-122, 2011

Special IssueThe 1945-1950 mission of Cearl S. Shoup to Japan failed to accomplish its objective of reforming the Japanese tax system in comprehensive ways, making it more equitable and efficient. Scholars have suggested many reasons for that failure; this paper describes and analyzes the weak support of the American occupation authorities for the Shoup mission. Divisions within the occupation, and particularly the conflict between Shoup and Joseph Dodge, eaeh of whom had allies within GHQ, doomed Shoup. With greater support from GHQ, Shoup's recommendations might have had more time to win support from the Japanese government.