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 LEADER 01272nam 2200385 a 450 001 9910700719603321 005 20120831151548.0 035 $a(CKB)5470000002411814 035 $a(OCoLC)808840593 035 $a(EXLCZ)995470000002411814 100 $a20120831d2010 ua 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aFamily member rights and responsibilities$b[electronic resource] 210 1$a[Washington, D.C.] :$cDept. of Veterans Affairs,$d[2010?] 215 $a1 online resource (1 sheet) $ccolor illustrations 225 1 $aIB ;$v10-284 300 $aTitle from title screen (viewed Aug. 31, 2012). 300 $a"P96280." 606 $aVeterans$xMedical care$zUnited States 606 $aVeterans$xServices for$zUnited States 606 $aVeterans$xFamily relationships$zUnited States 615 0$aVeterans$xMedical care 615 0$aVeterans$xServices for 615 0$aVeterans$xFamily relationships 712 02$aUnited States.$bDepartment of Veterans Affairs. 801 0$bGPO 801 1$bGPO 906 $aBOOK 912 $a9910700719603321 996 $aFamily member rights and responsibilities$93208630 997 $aUNINA LEADER 02683oam 2200721Mn 450 001 9910783646403321 005 20230422044253.0 010 $a1-135-71233-6 010 $a1-135-71234-4 010 $a1-280-21754-5 010 $a0-585-46505-3 010 $a0-203-48657-9 035 $a(CKB)1000000000248872 035 $a(EBL)172064 035 $a(OCoLC)560060335 035 $a(SSID)ssj0000130471 035 $a(PQKBManifestationID)11131736 035 $a(PQKBTitleCode)TC0000130471 035 $a(PQKBWorkID)10083833 035 $a(PQKB)10195849 035 $a(SSID)ssj0000278252 035 $a(PQKBManifestationID)11247088 035 $a(PQKBTitleCode)TC0000278252 035 $a(PQKBWorkID)10242337 035 $a(PQKB)11073113 035 $a(MiAaPQ)EBC172064 035 $a(Au-PeEL)EBL172064 035 $a(CaPaEBR)ebr10054951 035 $a(CaONFJC)MIL21754 035 $a(OCoLC)821816763 035 $a(OCoLC-P)821816763 035 $a(FlBoTFG)9780203486573 035 $a(EXLCZ)991000000000248872 100 $a20071003j199902uu uy 0 101 0 $aeng 135 $aur|n||||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aCoordinating the Curriculum in the Smaller Primary School 210 $aLondon $cRoutledgeFalmer$d1999$aLos Angeles $cSony Electronics [distributor] 215 $a1 online resource (171 p.) 225 1 $aThe subject leader's handbooks 300 $aIncludes index. 311 $a1-138-16417-8 311 $a0-7507-0700-3 327 $aBook Cover; Title; Contents; Series editor's preface; Introduction; What are the managerial roles in the small school?; The curriculum audit; Managing change; Staff expertise and development; The role of the subject leader; Principles and aims; Planning the curriculum: continuity and coverage; Assessment; Schemes of work; Policies; Monitoring the curriculum; Resources and the use of space; Use of time; External agencies; Parents and the community; Index 330 8 $aAnnotation$bThis volume is dedicated to dealing with coordinating curriculum in the smaller primary school. 410 0$aSubject leader's handbooks. 606 $aCurriculum planning 606 $aEducation, Elementary$xCurricula 606 $aCurriculum planning$zGreat Britain 615 0$aCurriculum planning. 615 0$aEducation, Elementary$xCurricula. 615 0$aCurriculum planning 676 $a372.19 700 $aWaters$01242749 801 0$bOCoLC-P 801 1$bOCoLC-P 906 $aBOOK 912 $a9910783646403321 996 $aCoordinating the Curriculum in the Smaller Primary School$93676255 997 $aUNINA