| Description |
1 online resource (20 pages) : illustrations |
| Series |
IMF working paper, 2227-8885 ; WP/08/70 |
|
IMF working paper ; WP/08/70
|
| Contents |
I. INTRODUCTION; II. MACRO- FISCAL BACKGROUND; III. KEY FEATURES OF JAPAN'S CORPORATE TAX; IV. DIAGNOSTICS OF THE CORPORATE INCOME TAX; V.A WAY FORWARD; VI. CONCLUSION; REFERENCES |
| 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 |
| Bibliography |
Includes bibliographical references (pages 19-20) |
| Notes |
Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002. http://purl.oclc.org/DLF/benchrepro0212 MiAaHDL |
|
English |
|
digitized 2010 HathiTrust Digital Library committed to preserve pda MiAaHDL |
|
Print version record |
| Subject |
Corporations -- Taxation -- Japan
|
|
Corporations -- Taxation
|
|
Japan
|
| Form |
Electronic book
|
| Author |
International Monetary Fund. Fiscal Affairs Department
|
| ISBN |
1451913850 |
|
9781451913859 |
|
9781451869323 |
|
1451869320 |
|
1462310400 |
|
9781462310401 |
|
1452726892 |
|
9781452726892 |
|
1282840428 |
|
9781282840423 |
|
9786612840425 |
|
6612840420 |
|
