01627cas a2200241 a 4500 AALejournalIMF004970 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451869323 1018-5941 BD-DhAAL BD-DhAAL Dalsgaard, Thomas. Japan's Corporate Income Tax-Overview and Challenges / Thomas Dalsgaard. Washington, D.C. : International Monetary Fund, 2008. 1 online resource (20 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2008/070 Full text available on IMF http://elibrary.imf.org/view/journals/001/2008/070/001.2008.issue-070-en.xml IMF e-Library