Japan's Corporate Income Tax
AbstractThe 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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Bibliographic InfoPaper provided by International Monetary Fund in its series IMF Working Papers with number 08/70.
Date of creation: 01 Mar 2008
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2008-05-10 (All new papers)
- NEP-PBE-2008-05-10 (Public Economics)
- NEP-PUB-2008-05-10 (Public Finance)
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