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...

Fuld beskrivelse

Bibliografiske detaljer
Hovedforfatter:	Mooij, Ruud A.
Andre forfattere:	Saito, Ikuo
Format:	Tidsskrift
Sprog:	English
Udgivet:	Washington, D.C. : International Monetary Fund, 2014.
Serier:	IMF Working Papers; Working Paper ; No. 2014/138
Online adgang:	Full text available on IMF

Lignende værker

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

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

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

Tax Spillovers from US Corporate Income Tax Reform /
af: Beer, Sebastian
Udgivet: (2018)

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

Income Tax
af: Toch, Henry
Udgivet: (1985)

Income Tax
af: Toch, Henry
Udgivet: (1985)

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

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

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

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

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

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

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

Curbing Corporate Debt Bias /
af: Mooij, Ruud A.
Udgivet: (2017)

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

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

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

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

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

Bangladesh income tax : theory and practice /
af: Shil, Nikhil Chandra
Udgivet: (2009)

Bangladesh income tax : theory and practice /
af: Shil, Nikhil Chandra
Udgivet: (2010)

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

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

Distributional Effects of Tax Reforms in Japan : Micro-simulation Approach /
af: Hisanaga, Takuma
Udgivet: (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) /
Udgivet: (2009)

Personal Income Tax Progressivity : Trends and Implications /
af: Gerber, Claudia
Udgivet: (2018)

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

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

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

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

Income tax rules, 1984 : as amendment up to date Part II
Udgivet: (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
af: Hoque, Mohammad Ziaul
Udgivet: (2021)

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

U.S. Tax Reform : An Overview of the Current Debate and Policy Options /
af: Dalsgaard, Thomas
Udgivet: (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 /
af: Lizarazo Ruiz, Sandra
Udgivet: (2017)

Corporate tax law & practice /
af: Chowdhury, Junayed Ahmed
Udgivet: (2014)

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