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Race, Cultural Identity, Citizenship, Tax, FATCA, and FBAR : An Essay on the Plight of an Expatriated U.S. Citizen in Japan
http://hdl.handle.net/10069/37968
http://hdl.handle.net/10069/37968888a1d1b-db3d-43b2-a22a-24d041ab1395
名前 / ファイル | ライセンス | アクション |
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Keizai97_1_71.pdf (213.1 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-02-16 | |||||
タイトル | ||||||
タイトル | Race, Cultural Identity, Citizenship, Tax, FATCA, and FBAR : An Essay on the Plight of an Expatriated U.S. Citizen in Japan | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | race | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | society | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | cultural identity | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | citizenship | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | tax | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | FATCA | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | FBAR | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
Flake, Lee
× Flake, Lee |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The author takes a critical look at cultural identity and raises the question of race as a valid concept for biological or social classification and expands this point to inquire how Japanese and society determines who belongs as societal members. Marginality and ambiguity create separate criteria for determining who is Japanese. The author explains taxation laws imposed by the U.S. government on its expatriated citizens including citizenship tax, FATCA and FBAR. The burden of having to file taxes based on citizenship and not on employment or country of residence raises a question of the fairness of the tax system of the United States. |
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内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 吉田省三教授定年退職記念号 | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | In Honour of Prof. Shozo Yoshida | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 97, 号 1-4, p. 71-92, 発行日 2018-01-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
05 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 97(1-4), pp.71-92; 2018 |