Current Status of and Problems with the Forest Inheritance Tax in Japan
Current Status of and Problems with the Forest Inheritance Tax in Japan

Author: Koji Matsushita

Publisher:

Published: 2018

Total Pages:

ISBN-13:

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The number of aged forest owners is increasing as Japanese society ages and the number of inheritances involving forest is increasing. The current forest inheritance policies, including the inheritance tax, were introduced after World War II and the entire inheritance system urgently needs improving. Although tax-reduction policies have decreased the forest inheritance tax, private forest owners are facing a greatly decreased domestic timber market and low stumpage prices. The number of non-resident and non-farmer forest owners is increasing, and the traditional farm family-based forestry system is facing a crisis. As the population of Japan decreases, especially in rural areas, the forest inheritance tax must be reconsidered so that non-resident and non-farmer forest owners who have little knowledge of forest management will sell their forests to new owners who are interested in forest management, such as current resident forest owners and forestry companies. Although the 2014 measure that postpones payment of the forest inheritance tax is an important way to support sustainable forest management, especially by large-scale forest owners, the targeted individuals who obtain the advantage must be reconsidered.

Taxes and Taxation Trends
Taxes and Taxation Trends

Author: Jolanta Iwin-Garzyńska

Publisher: BoD – Books on Demand

Published: 2018-04-20

Total Pages: 274

ISBN-13: 1789230985

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Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced. Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corporate finance and social welfare. Two things are certain in the world: death and taxes.

A Forest Environment Tax Scheme in Japan
A Forest Environment Tax Scheme in Japan

Author: Keiko Nakayama

Publisher: Springer Nature

Published: 2022-03-02

Total Pages: 132

ISBN-13: 9811693528

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This book is a work that focuses on the forest environmental tax. Forest resources have played a major role in preventing global warming by absorbing carbon dioxide and supplying oxygen. However, global economic growth has adversely affected the global environment and has exacerbated global warming due to excessive consumption of forest resources. The functions or “services” of forests are diverse, but the interest of the citizenry in forest cultivation is scarce since forests are public goods. Concurrently, Japanese forestry, which has played an important role in forest conservation, is steadily declining, and it is no longer possible for private forest operators to maintain the forest environment. Therefore, in order to realize sustainable economic growth, it is necessary to formulate policies for the conservation of appropriate forest environments. Forest conservation is an especially important policy issue for Japan, where two-thirds of the country is forested. In Japan, a forest environmental tax is being introduced as a forest conservation policy. As of 2021, the forest environmental tax has already been introduced in about two-thirds of the prefectures and soon will be introduced as a national tax. In this book, the significance and issues of the forest environmental tax will be sorted out, and the status of the introduction of the forest environmental tax in Japan will be compared with that of other countries. In addition, there is additional material regarding the water source conservation fund in Toyota City, Aichi Prefecture, a system similar to the forest environmental tax.

Impact of Climate Change, Land Use and Land Cover, and Socio-economic Dynamics on Landslides
Impact of Climate Change, Land Use and Land Cover, and Socio-economic Dynamics on Landslides

Author: Raju Sarkar

Publisher: Springer Nature

Published: 2022-01-03

Total Pages: 493

ISBN-13: 9811673144

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This book discusses the impact of climate change, land use and land cover, and socio-economic dynamics on landslides in Asian countries. Scholars recently have brought about a shift in their focus regarding triggering factors for landslides, from rainfall or earthquake to claiming rapid urbanization, extreme population pressure, improper land use planning, illegal hill cutting for settlements and indiscriminate deforestation. This suggests that the occurrence or probabilities of landslides are shaped by both climate-related and non-climate-related anthropogenic factors. Among these issues, land use and land cover change or improper land use planning is one of the key factors. Further climate change shapes the rainfall pattern and intensity in different parts of the world, and consequently rainfall-triggered landslides have increased. These changes cause socio-economic changes. Conversely, socio-economic and lifestyle changes enhance inappropriate land use and climate change. All these changes in land use, climate and socio-economic aspects are dynamics in nature and shape landslide risks in Asian countries, where they are given serious attention by governments, disaster management professionals, researchers and academicians. This book comprises 21 chapters divided into three major sections highlighting the effect of climate change on landslide incidence with the influence on vegetation and socio-economic aspects. The sections address how climate change and extreme events have triggered landslides. The advances in geospatial techniques with the focus on land use and land cover change along with the effect on socio-economic aspects are also explored.

Forestry and the Forest Industry in Japan
Forestry and the Forest Industry in Japan

Author: Yoshiya Iwai

Publisher: UBC Press

Published: 2002

Total Pages: 342

ISBN-13: 9780774808835

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In recent years, Japan, like many other forest-dependent nations, has been facing difficult times: forest self-sufficiency is low; unplanted areas after harvesting are increasing; and forest industries and companies are losing international competitiveness in the global market. Such challenges, however, are not unique to Japan but are relevant - and all too familiar - to forest industry stakeholders around the world. This book, representing the work of distinguished Japanese scholars, is the first comprehensive English-language overview of forestry, forest management, and the forest products industry in Japan. Chapters address the biological and physical evolution of the forest, forest-dependent industries, the social impact of changes in forest utilization, current trends in the forest estate, and the relationship between urban population and rural forest land. Forestry and the Forest Industry in Japan will be welcomed by scholars, students, and policy makers in the areas of forest policy, international trade, international forestry, and forest products marketing.

The Political Economy of Tax Reform
The Political Economy of Tax Reform

Author: Takatoshi Ito

Publisher: University of Chicago Press

Published: 2007-12-01

Total Pages: 362

ISBN-13: 0226387003

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The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.