Japan's Corporate Income Tax-Overview and Challenges /

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...

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書目詳細資料
主要作者: Dalsgaard, Thomas
格式: 雜誌
語言:English
出版: Washington, D.C. : International Monetary Fund, 2008.
叢編:IMF Working Papers; Working Paper ; No. 2008/070
在線閱讀:Full text available on IMF