LEADER 03358nam 2200661 450 001 9910464005503321 005 20181114221636.0 010 $a1-4623-1040-0 010 $a1-4527-2689-2 010 $a1-4518-6932-0 010 $a1-282-84042-8 010 $a9786612840425 035 $a(CKB)3170000000054991 035 $a(EBL)1607806 035 $a(SSID)ssj0001494612 035 $a(PQKBManifestationID)12497815 035 $a(PQKBTitleCode)TC0001494612 035 $a(PQKBWorkID)11440582 035 $a(PQKB)10666391 035 $a(SSID)ssj0000944160 035 $a(PQKBManifestationID)11528600 035 $a(PQKBTitleCode)TC0000944160 035 $a(PQKBWorkID)10982730 035 $a(PQKB)11508515 035 $a(OCoLC)647551348 035 $a(MiAaPQ)EBC1607806 035 $a(EXLCZ)993170000000054991 100 $a20140227h20082008 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aJapan's corporate income tax $eoverview and challenges /$fThomas Dalsgaard 210 1$a[Washington, District of Columbia] :$cInternational Monetary Fund,$d2008. 210 4$dİ2008 215 $a1 online resource (22 p.) 225 1 $aIMF Working Papers 225 0$aIMF working paper ;$vWP/08/70 300 $aDescription based upon print version of record. 311 $a1-4519-1385-0 320 $aIncludes bibliographical references. 327 $aContents; 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 327 $a6. 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 330 $aThe structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and competitiveness in a revenue neutral manner. This paper discusses key issues and trade-off's related to changes in the corporate income tax system. It does not provide recommendations, but raises issues that could hopefully serve as useful inputs to the ongoing discussion and tax debate in Japan. 410 0$aIMF Working Papers 606 $aCorporations$xTaxation$zJapan 608 $aElectronic books. 615 0$aCorporations$xTaxation 676 $a336.243 700 $aDalsgaard$b Thomas$0905671 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910464005503321 996 $aJapan's corporate income tax$92025807 997 $aUNINA