t Oore, R. P.; «The Legacy of Tokugawa Educations, Changing Japanese Attitudes Toward Modernization, (Marius B. Jansen, ed.), Princeton Univer¬sity Press, Princeton, 1972, pp. 99-131..
Oihkawa, Kazushi^Rosovsky, Henry: «A Century of Japanese Economic GroWth», The State and Economic Enterprisei in Japan, Princeton University Press, Princeton, 1970, (William !W. Lockwood, ed.), p. 59,
2H Allen, G. C: A Short Economic History of Modern Japan: 1867-1937,
Allen and Unwin, 1951;, pp. 47 ff.
3. Crawcour, E. Sydney: «Tokugawa Heringe», The State and! Economic Enterprise in Japan, op. cit, pp.. 36-42.,
4. Honjo, Eijiro: Economic Theory and History of Japan fo the Toku-jjawa Period, Russell and Russell Inc., New York, 1965, p, 195.
5. Ibid., pp. 196 ff.
6., Ibid., pp. 197 ff,
7. Dower, Jonh W, (ed.): Origins of Modem Japanese State, Selected Writings, of E. H. Narman, Pantheon Books, New York, 1975, p. 248.
8. Ibid., p. 248.
Ono, Qeijiro: «The Industrial Transition in Japan», Publication of the American Economic Association, Baltimore, January, 1890, Vol, 2., No. Vf pp. 32-3.
9. Tsuru, Shigeto: Essays on Japanese Economy, Kinokuniya, Tokyo, 1358, p. 127,
10. Ohkawa, Kazushi-Rosovsky, Henry: «A Century of Japanese Econo1-mic Growth*), op. cit., p. 66.
11. Though that is a general view shared by the most of the writers, there are some objections to it. For example, Osuima,' Harry T.: «Meiji Fiscal Policy and Economic Progress», The Sate and Economic Enterprise in Japan op. cit.. pp. 353-91.
12. Hayami, Yujiro: A Century of Agricultural Growth in Japan, Univer¬sity of Tokyo Press, Tokyo, 1957, p. 48.
13. Ibid., p, 4&
14. Halüday, Jon: A Political History of Japanese Capitalism, Pantheon Books, New York, 1957, pp. 43-4.
15. Kellsy, Allen C. and Williamson, Jeffrey G.: Lessons From Japanese Development: An Analytical Economic History, The University of Chicago Press, Chicago, 1974, pp. 133, 1(95.
16. Beasley, W. G.: The Meiji Restoration, Stanford University Press, Stanford, 1972, p. 381.
Yamaguchl, Tadao: «The Fiscal Policy in Relation to Economic and Social Development After 1945 in Japan», Lectures in Public Finance, 1S67, University of (Istanbul Publication, Istanbul, 1857, p. 6.
17. Shiomi, Saburo: Japan's Finance and Taxation: 1940-1956, Columbia University Press, New York, 1957, p. 114.
18. Ibid., pt 1H8.
19. Emi, Koichi; Government Fiscal Activity and Economic Growth in Japan: 1868-1960, Kinokuniya, Tokyo, 1972, p. 25.
20. Shiomi, Saburo: op, cit., p. 119..
Ibid., Pi 34,
22. Ibid., p. 127.
23. Ibid., pp. 40-5.
24. Nakamura, Hideo: «The Tax System in Post-War Japan», an article for private circulation,
25. Ibid, p. 13,
26. Shoup Mission: Report on Japanese Taxation, Tokyo, 1949, pp.
77-a
27: Shiomi, Saburo: op, cit, p. B9. 26* Nakamura, Hideo: op. cit, pp. 4-5.
29. Ibid., Pi 6.
30. Tokoyama, Tsunesaburo: Present Day Public Finance and Trends in Historical Development, The Science Council of Japan, Tokyo, 1956, p. 65.
31. Hayashi, Taizo: Guide To Japanese Taxes, Zei'kei Shoho Sha, Tokyo, 1975, p. 10.
32. Nakamura, Hideo: op. cit.., pp, 113-4.
33. Mears, Etiot C: Modern Turkey, The MacMillan Co., 1924, p. 399.
34. After the abolition of the tithe in 1925, a new tax on the marketed soils' product had been enaced, but that tax lasted only one year. Then the
- 7Z
tithe had been reenacted in 1942 and had been employed till 1945 to raise revenue for the requirments of the army., Bulutoğlu, Kenan: «Government Revenue Structure and Economic Development», Lectures on Public Finance, International Institute of Public Finance, 19j5, p. 343.
35. Demıirkan, Uçar: Cumhuriyetin Ilk Elli Yılında Vergi Yapımız (Tax Structure İn the First Fify Years of Turkish Republic), Republic of Turkey, Finance Ministry, Ankara, 1973, p. 34.
36. First Five-Year Development Pian: 1963-1|967, Republic of Turkey Prime Ministry, State Planning Organization, Ankara, 1963, p. 9.
37. Demirkan, Uçar: op. cit., p., 34.
38. Budget Revenues, Turkish Republic, Finance Ministry, Ankara, 1374, P. a,
39. Ibid., p= 4,
40. Bulutay, Tuncer: «Türkiye'nin 1923-1972 Dönemindeki İktisadi Bü-yümesi Üzerine Düşünceler» (Some Remarks on the Economic Development of Turkey Between 1923 and 1972), Lectures in Public Finance, University of Istanbul Press, istanbul, 1375, p. 196.
Önder, İzzettin: Türkiye'de Kamu Harcamalarının Gelişme Seyri: 1927-1967 (The Growth of Public Expenditures in Turkey: 1927-1967), University of Istanbul Publication, Ilstanbul, 1972, p= 194,
41. Budget Revenues, op. cit., pp, 3-4,
42. Ibid., pp, 3-4,
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