Japan's Corporate Income Tax : Facts, Issues and Reform Options /

Japan's Corporate Income Tax : Facts, Issues and Reform Options /

This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. Inter...

Descripció completa

Dades bibliogràfiques
Autor principal:	Mooij, Ruud A.
Altres autors:	Saito, Ikuo
Format:	Revista
Idioma:	English
Publicat:	Washington, D.C. : International Monetary Fund, 2014.
Col·lecció:	IMF Working Papers; Working Paper ; No. 2014/138
Accés en línia:	Full text available on IMF

Ítems similars

Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed /
per: Mooij, Ruud A.
Publicat: (2021)

The Tax Elasticity of Corporate Debt : A Synthesis of Size and Variations /
per: Mooij, Ruud A.
Publicat: (2011)

Japan's Corporate Income Tax-Overview and Challenges /
per: Dalsgaard, Thomas
Publicat: (2008)

Tax Spillovers from US Corporate Income Tax Reform /
per: Beer, Sebastian
Publicat: (2018)

Tax Biases to Debt Finance : Assessing the Problem, Finding Solutions /
per: Mooij, Ruud A.
Publicat: (2011)

Income Tax
per: Toch, Henry
Publicat: (1985)

Income Tax
per: Toch, Henry
Publicat: (1985)

Corporate Income Tax Competition in the Caribbean /
per: Ben Nassar, Koffie
Publicat: (2008)

U.S. Corporate Income Tax Reform and its Spillovers /
per: Clausing, Kimberly
Publicat: (2016)

Corporate Income Tax Harmonization and Capital Allocation : Corporate Income Tax Harmonization and Capital Allocation.
Publicat: (1990)

Corporate Tax Reform : From Income to Cash Flow Taxes /
per: Carton, Benjamin
Publicat: (2019)

Personal Income Tax Reform : Concepts, Issues, and Comparative Country Developments /
per: Zee, Howell
Publicat: (2005)

Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe /
per: Piatkowski, Marcin
Publicat: (2008)

Estimating the Corporate Income Tax Gap : The RA-GAP Methodology /
per: Ueda, Junji
Publicat: (2018)

Curbing Corporate Debt Bias /
per: Mooij, Ruud A.
Publicat: (2017)

The Role of Allocation in a Globalized Corporate Income Tax /
per: Mintz, Jack
Publicat: (1998)

Income tax manual. Part-I : the income tax ordinance, [As amended up to July, 2014].
Publicat: (2014)

Income tax manual. Part-I : the income tax ordinance, [As amended up to July, 2008] /
Publicat: (2008)

Income tax manual. Part-II : the income tax rules, [As amended up to July, 2008] /
Publicat: (2008)

Income tax law for individual tax payer & tax calculation
per: Chowdhury, Mienul Islam
Publicat: (2016)

Bangladesh income tax : theory and practice /
per: Shil, Nikhil Chandra
Publicat: (2009)

Bangladesh income tax : theory and practice /
per: Shil, Nikhil Chandra
Publicat: (2010)

Income tax : prepared according to finance act, 2002. Including gift tax-law & practice & value addes tax (VAT) /
per: Mahmud, Monjur Morshed
Publicat: (2003)

Law and practice of Bangladesh income tax /
per: Baree, M. A.
Publicat: (2007)

Distributional Effects of Tax Reforms in Japan : Micro-simulation Approach /
per: Hisanaga, Takuma
Publicat: (2022)

Income tax manual. Part-I & II : income tax ordinance, 1984 (xxxvi of 1984) & income tax rules, 1984 (Notification no. SRO 39-L/85) (Including finance act, 2009-2010) /
Publicat: (2009)

Personal Income Tax Progressivity : Trends and Implications /
per: Gerber, Claudia
Publicat: (2018)

The Relative Impact of Income and Consumption Taxes.
Publicat: (1988)

Bangladesh income tax : theory and practice [Amended up to the finance act, 2023] /
per: Shil, Nikhil Chandra

Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States.
Publicat: (1990)

Raising the Consumption Tax in Japan : Why, When, How? /
per: Kang, Kenneth
Publicat: (2011)

Income tax rules, 1984 : as amendment up to date Part II
Publicat: (2001)

Law and practice of Bangladesh income tax : including income tax act, 2023 (act no. 12 of 2023) & finance act, 2023 /

Improving personal income tax compliance in Bangladesh
per: Hoque, Mohammad Ziaul
Publicat: (2021)

Growth Effects of Income and Consumption Taxes : Positive and Normative Analysis /
per: Milesi-Ferretti, Gian
Publicat: (1995)

U.S. Tax Reform : An Overview of the Current Debate and Policy Options /
per: Dalsgaard, Thomas
Publicat: (2005)

Corporate governance and managerial reform in Japan

Macroeconomic and Distributional Effects of Personal Income Tax Reforms : A Heterogenous Agent Model Approach for the U.S /
per: Lizarazo Ruiz, Sandra
Publicat: (2017)

Corporate tax law & practice /
per: Chowdhury, Junayed Ahmed
Publicat: (2014)

An Assessment of Global Formula Apportionment /
per: Mooij, Ruud A.
Publicat: (2019)