Japan’s Corporate Income Tax—Overview and Challenges

Author/Editor:

Thomas Dalsgaard

Publication Date:

March 1, 2008

Electronic Access:

Free Full Text (PDF file size is 311 KB).Use the free Adobe Acrobat Reader to view this PDF file

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary:

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and competitiveness in a revenue neutral manner. This paper discusses key issues and trade-off's related to changes in the corporate income tax system. It does not provide recommendations, but raises issues that could hopefully serve as useful inputs to the ongoing discussion and tax debate in Japan.

Series:

Working Paper No. 08/70

Subject:

English

Publication Date:

March 1, 2008

ISBN/ISSN:

9781451869323/1018-5941

Stock No:

WPIEA2008070

Price:

$18.00 (Academic Rate:$18.00)

Format:

Paper

Pages:

20

Please address any questions about this title to publications@imf.org