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...
Clasificación: | Libro Electrónico |
---|---|
Autor principal: | |
Autor Corporativo: | |
Formato: | Electrónico eBook |
Idioma: | Inglés |
Publicado: |
[Washington, D.C.?] :
International Monetary Fund,
©2008.
©2008 |
Colección: | IMF working paper ;
WP/08/70. |
Temas: | |
Acceso en línea: | Texto completo |
Tabla de Contenidos:
- I. INTRODUCTION; II. MACRO- FISCAL BACKGROUND; III. KEY FEATURES OF JAPAN'S CORPORATE TAX; IV. DIAGNOSTICS OF THE CORPORATE INCOME TAX; V.A WAY FORWARD; VI. CONCLUSION; REFERENCES.