03358nam 2200661 450 991046400550332120181114221636.01-4623-1040-01-4527-2689-21-4518-6932-01-282-84042-89786612840425(CKB)3170000000054991(EBL)1607806(SSID)ssj0001494612(PQKBManifestationID)12497815(PQKBTitleCode)TC0001494612(PQKBWorkID)11440582(PQKB)10666391(SSID)ssj0000944160(PQKBManifestationID)11528600(PQKBTitleCode)TC0000944160(PQKBWorkID)10982730(PQKB)11508515(OCoLC)647551348(MiAaPQ)EBC1607806(EXLCZ)99317000000005499120140227h20082008 uy 0engurcnu||||||||txtccrJapan's corporate income tax overview and challenges /Thomas Dalsgaard[Washington, District of Columbia] :International Monetary Fund,2008.©20081 online resource (22 p.)IMF Working PapersIMF working paper ;WP/08/70Description based upon print version of record.1-4519-1385-0 Includes bibliographical references.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, 1979-20056. 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; ReferencesThe 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.IMF Working PapersCorporationsTaxationJapanElectronic books.CorporationsTaxation336.243Dalsgaard Thomas905671MiAaPQMiAaPQMiAaPQBOOK9910464005503321Japan's corporate income tax2025807UNINA