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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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Dalsgaard, Thomas (Autor)
Autor Corporativo: International Monetary Fund. Fiscal Affairs Department
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.