第二次世界大战后的日本,经济萧条,民不聊生,财政很大赤字,国民经济出现了异乎寻常的通货膨胀。为挽救濒临绝境的经济,当时的盟军统帅麦克阿瑟致书吉田首相,提出了稳定日本经济的九条原则,其中更强调了国民经济的综合预算平衡。为了实现国民经济综合预算平衡,日本邀请了由美国著名经济学家夏普教授率领的税制改革团赴日,重整战后日本的税制。夏普教授率领的税制改革团于1949年5月10日来到日本,对日本的政治、经济、社会和税制等情况进行了 After Japan’s Second World War, the economy was sluggish, its population was sluggish, the fiscal deficit was huge, and the national economy experienced extraordinary inflation. In order to save the economy from the brink of collapse, MacArthur, then commander of the Allied forces, wrote a letter to Prime Minister Yoshida, proposing nine principles for stabilizing Japan’s economy, emphasizing more on the overall budget balance of the national economy. In order to achieve a balanced national economy budget, Japan invited a tax reform delegation headed by Prof Sharp, a famous American economist, to go to Japan and restructure Japan’s postwar tax system. The tax reform corps led by Prof. Sharp arrived in Japan on May 10, 1949 and conducted a series of studies on Japan’s political, economic, social and tax systems