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Japan's Corporate Income Tax - Overview and Challenges

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Author Info
Thomas Dalsgaard
Abstract

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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Paper provided by International Monetary Fund in its series IMF Working Papers with number 08/70.

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Length: 20 pages
Date of creation: 24 Mar 2008
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Handle: RePEc:imf:imfwpa:08/70

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Keywords: Corporate taxes ; Japan ; Tax rates ; Income taxes ;

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  1. Thiess Büttner & Sebastian Hauptmeier & Robert Schwager, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  2. Haufler, A. & Schjelderup, G., 1999. "Corporate Tax Systems and Cross Country Profit Shifting," Papers 1/99, Norwegian School of Economics and Business Administration-.
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  3. Dana Hajkova & Giuseppe Nicoletti & Laura Vartia & Kwang-Yeol Yoo, 2006. "Taxation, Business Environment and FDI Location in OECD Countries," OECD Economics Department Working Papers 502, OECD, Economics Department. [Downloadable!]
  4. Ruud de Mooij & Sjef Ederveen, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 673-693, November. [Downloadable!] (restricted)
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  5. Peter Mullins, 2006. "Moving to Territoriality? Implications for the United States and the Rest of the World," IMF Working Papers 06/161, International Monetary Fund. [Downloadable!]
  6. Thomas Dalsgaard & Masaaki Kawagoe, 2000. "The Tax System in Japan: A Need for Comprehensive Reform," OECD Economics Department Working Papers 231, OECD, Economics Department. [Downloadable!]
  7. Michael Keen, 1998. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Staff Papers, Palgrave Macmillan Journals, vol. 45(3), pages 3. [Downloadable!] (restricted)
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  8. Chirinko, Robert S. & Fazzari, Steven M. & Meyer, Andrew P., 1999. "How responsive is business capital formation to its user cost?: An exploration with micro data," Journal of Public Economics, Elsevier, vol. 74(1), pages 53-80, October. [Downloadable!] (restricted)
  9. Alexander Klemm, 2006. "Allowances for Corporate Equity in Practice," IMF Working Papers 06/259, International Monetary Fund. [Downloadable!]
  10. Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June. [Downloadable!] (restricted)
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