Japan’s Corporate Income Tax—Overview and Challenges
Electronic Access:
Free Download. Use the free Adobe Acrobat Reader to view this PDF file
Summary:
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.
Series:
Working Paper No. 2008/070
Subject:
Average effective tax rate Corporate income tax Corporate taxes Depreciation Marginal effective tax rate National accounts Revenue administration Tax policy Taxes
English
Publication Date:
March 1, 2008
ISBN/ISSN:
9781451869323/1018-5941
Stock No:
WPIEA2008070
Pages:
20
Please address any questions about this title to publications@imf.org