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The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments

In: Tax Policy and the Economy, Volume 3

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  • John B. Shoven

Abstract

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Suggested Citation

  • John B. Shoven, 1989. "The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments," NBER Chapters,in: Tax Policy and the Economy, Volume 3, pages 97-115 National Bureau of Economic Research, Inc.
  • Handle: RePEc:nbr:nberch:10947
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    File URL: http://www.nber.org/chapters/c10947.pdf
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    References listed on IDEAS

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    1. Fullerton, Don, 1987. "The indexation of interest, depreciation, and capital gains and tax reform in the United States," Journal of Public Economics, Elsevier, vol. 32(1), pages 25-51, February.
    2. Mervyn A. King & Don Fullerton, 1984. "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany," NBER Books, National Bureau of Economic Research, Inc, number king84-1, January.
    3. Mervyn A. King & Don Fullerton, 1984. "Introduction to "The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany"," NBER Chapters,in: The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and Germany, pages 1-6 National Bureau of Economic Research, Inc.
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    Cited by:

    1. Daniel Feenberg & Lawrence H. Summers, 1990. "Who Benefits from Capital Gains Tax Reductions?," NBER Chapters,in: Tax Policy and the Economy: Volume 4, pages 1-24 National Bureau of Economic Research, Inc.
    2. Jeffrey A. Frankel., 1992. "The Evolving Japanese Financial System, and the Cost of Capital," Center for International and Development Economics Research (CIDER) Working Papers C92-002, University of California at Berkeley.
    3. Jeffrey A. Frankel, 1991. "Japanese Finance in the 1980s: A Survey," NBER Chapters,in: Trade with Japan: Has the Door Opened Wider?, pages 225-270 National Bureau of Economic Research, Inc.
    4. John B. Shoven & Michael Topper, 1992. "The Cost of Capital in Canada, the United States, and Japan," NBER Chapters,in: Canada-U.S. Tax Comparisons, pages 217-236 National Bureau of Economic Research, Inc.

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