Japan’s Corporate Income Tax—Overview and Challenges
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- Ruud A. de Mooij & Ikuo Saito, 2014. "Japan’s Corporate Income Tax; Facts, Issues and Reform Options," IMF Working Papers 14/138, International Monetary Fund.
More about this item
KeywordsCorporate taxes; Income taxes; Japan; Corporate tax; effective tax rates; investment location; tax system; corporate income tax; tax rate;
NEP fieldsThis 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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