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Japan's Corporate Income Tax

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  • 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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Bibliographic Info

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

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Length: 20
Date of creation: 01 Mar 2008
Date of revision:
Handle: RePEc:imf:imfwpa:08/70

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Keywords: Corporate taxes; Income taxes; tax system; corporate income tax; corporate tax; tax rate; effective tax rates; corporate tax rate; tax revenue; retained earnings; tax reform; international tax; tax measures; accelerated depreciation; cost of capital; income tax system; sales tax; investment allowances; investors; tax competition; corporate tax base; depreciation allowances; tax relief; capital spending; income tax rates; personal income tax; statutory tax rate; tax policy; tax sparing; income tax rate; tax return; corporate tax system; tax regime; tax treatment; discounted value; central government tax; multinational firms; direct investment; tax increases; domestic investment; corporate income taxes; tax structure; tax preferences; corporate taxation; corporate tax revenue; tax systems; investment theory; tax conditions; effects of taxes; international taxation; rate of return; higher tax rates; foreign tax; taxation of business; vat rate; tax deduction; home country; business tax; high corporate tax rate; federal tax; corporate income taxation; interest costs; tax revenues; marginal tax rates; retail sales tax; investment behavior; international tax competition; tax breaks; capital income taxation; corporate tax systems; consumption taxes; domestic taxation; average tax rate; tax changes; foreign direct investment; tax avoidance;

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  1. Peter J. Mullins, 2006. "Moving to Territoriality? Implications for the United States and the Rest of the World," IMF Working Papers 06/161, International Monetary Fund.
  2. 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.
  3. Michael Keen, 1998. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Staff Papers, Palgrave Macmillan, vol. 45(3), pages 454-485, September.
  4. Buettner, Thiess & Hauptmeier, Sebastian & Schwager, Robert, 2006. "Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany," ZEW Discussion Papers 06-13, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  5. Haufler, Andreas & Schjelderup, Guttorm, 2000. "Corporate tax systems and cross country profit shifting," Munich Reprints in Economics 20419, University of Munich, Department of Economics.
  6. 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.
  7. Thomas Dalsgaard & Masaaki Kawagoe, 2000. "The Tax System in Japan: A Need for Comprehensive Reform," OECD Economics Department Working Papers 231, OECD Publishing.
  8. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer, vol. 10(6), pages 673-93, November.
  9. 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 Publishing.
  10. Alexander Klemm, 2006. "Allowances for Corporate Equity in Practice," IMF Working Papers 06/259, International Monetary Fund.
  11. Owens, Jeffrey, 2006. "Fundamental Tax Reform: An International Perspective," National Tax Journal, National Tax Association, vol. 59(1), pages 131-64, March.
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