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Record Nr. |
UNINA9910464005503321 |
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Autore |
Dalsgaard Thomas |
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Titolo |
Japan's corporate income tax : overview and challenges / / Thomas Dalsgaard |
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Pubbl/distr/stampa |
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[Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
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©2008 |
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ISBN |
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1-4623-1040-0 |
1-4527-2689-2 |
1-4518-6932-0 |
1-282-84042-8 |
9786612840425 |
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Descrizione fisica |
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1 online resource (22 p.) |
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Collana |
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IMF Working Papers |
IMF working paper ; ; WP/08/70 |
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Disciplina |
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Soggetti |
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Corporations - Taxation - Japan |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Contents; I. Introduction; II. Macro-Fiscal Background; III. Key Features of Japan's Corporate Tax; Figures; 1. Tax Structure in the G7 Countries, 2004; Boxes; 1. The 2007 Tax Measures for Business and Capital Income; IV. Diagnostics of the Corporate Income Tax; 2. Statutory Corporate Income Tax Rates in G7 Countries, 1990 and 2005; 2. Marginal and Average Effective Tax Rates; 3. Present Discounted Value of Depreciation Allowances in G7 Countries, 2005; 4. Average Effective Tax Rates (AETRs) in G7 Countries, 1979-2005; 5. Marginal Effective Tax Rates (METRs) in G7 Countries, 1979-2005 |
6. Composite Taxation of Dividend Income (Corporate plus Individual Tax), 2006V. A Way Forward; 7. METRs for Plant and Machinery in Manufacturing in G7 Countries, 2005; 8. Tax Rates for Small- and Medium-Sized Enterprises in G7 Countries, 2006; VI. Conclusion; References |
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Sommario/riassunto |
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The structure of Japan's corporate income tax system is broadly in line |
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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. |
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2. |
Record Nr. |
UNINA9910450698503321 |
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Autore |
Lloyd Thomas David |
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Titolo |
Routledge philosophy guidebook to Locke on government / / D.A. Lloyd Thomas |
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Pubbl/distr/stampa |
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London ; ; New York : , : Routledge, , 1995 |
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ISBN |
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1-134-86678-X |
0-203-00582-1 |
1-280-18253-9 |
9786610182534 |
0-203-30378-4 |
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Descrizione fisica |
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1 online resource (149 p.) |
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Collana |
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Routledge philosophy guidebooks |
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Disciplina |
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Soggetti |
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State, The |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references (p. 131-135) and index. |
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Nota di contenuto |
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Cover; Routledge Philosophy GuideBook to Locke on Government; Title Page; Copyright Page; Table of Contents; Preface; 1 Introduction; The context of the writing of the Second Treatise; Locke's life; Locke's character; 2 Social contract and the state; Introduction; Natural law and natural rights; The state of nature; The formation of the community; Democracy; The institution of government; Is Locke's argument for political authority successful? Tacit consent; Alternatives to tacit consent; Is the contract argument redundant?; Political obligation; |
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Conclusion; 3 Rebellion |
Introduction: what is revolution?Locke's conditions for justifiable rebellion; How are Locke's conditions to be applied?; How plausible is Locke's position on rebellion?; Rebellion and the fundamental law of nature; Revolution and democracy; 4 Property; The correct approach to Locke's chapter on property; Locke's conception of ownership; The 'value-added' argument; The 'labour-mixing' argument; Property by consent; Conclusion; 5 Epilogue: Locke's legacy; Locke the conservative revolutionary; Defensive and radical revolution; Radical revolution; Locke at home and abroad; Notes; Bibliography |
Index |
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Sommario/riassunto |
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John Locke is one of the most important figures in the history of political thought. His Second Treatise on Government was one of the most significant political statements of its time and provides the foundations of liberal political thought. His views on the social contract, political obligation, rebellion, revolution and property remain strikingly relevant today.Locke on Government introduces and assesses:* Locke's life and the background to the Second Treatise on Government*The text and ideas of the Second Treatise*The continuing importanc |
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