Verfügbarkeit: Japan's Corporate Income Tax

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, investmen...

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1. Verfasser:	Dalsgaard, Thomas (VerfasserIn)
Format:	Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Washington, D.C International Monetary Fund 2008
Schriftenreihe:	IMF Working Papers Working Paper No. 08/70
Online-Zugang:	UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext
Zusammenfassung:	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
Beschreibung:	1 Online-Ressource (20 p)
ISBN:	1451869320 9781451869323

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spelling	Dalsgaard, Thomas Verfasser aut Japan's Corporate Income Tax Overview and Challenges Dalsgaard, Thomas Washington, D.C International Monetary Fund 2008 1 Online-Ressource (20 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 08/70 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 Online-Ausg http://elibrary.imf.org/view/IMF001/09138-9781451869323/09138-9781451869323/09138-9781451869323.xml Verlag URL des Erstveröffentlichers Volltext
spellingShingle	Dalsgaard, Thomas Japan's Corporate Income Tax Overview and Challenges
title	Japan's Corporate Income Tax Overview and Challenges
title_auth	Japan's Corporate Income Tax Overview and Challenges
title_exact_search	Japan's Corporate Income Tax Overview and Challenges
title_exact_search_txtP	Japan's Corporate Income Tax Overview and Challenges
title_full	Japan's Corporate Income Tax Overview and Challenges Dalsgaard, Thomas
title_fullStr	Japan's Corporate Income Tax Overview and Challenges Dalsgaard, Thomas
title_full_unstemmed	Japan's Corporate Income Tax Overview and Challenges Dalsgaard, Thomas
title_short	Japan's Corporate Income Tax
title_sort	japan s corporate income tax overview and challenges
title_sub	Overview and Challenges
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