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Author/Editor:
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Dalsgaard, Thomas
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Publication Date:
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March 01, 2008
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Electronic Access:
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Free Full text
(PDF file size is 311KB).
Use the free
Adobe Acrobat Reader
to view this PDF file
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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
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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.
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Order a print copy
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Series:
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Working Paper No. 08/70
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Subject(s):
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Corporate taxes | Japan | Tax rates | Income taxes
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Author's Keyword(s):
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Corporate tax | effective tax rates | investment location |
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English
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Publication Date:
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March 01, 2008
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Format:
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Paper
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Stock No:
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WPIEA2008070
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Pages:
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20
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Price:
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US$18.00 )
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Please address any questions about this title to
publications@imf.org
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