LEADER 05356oam 22012854 450 001 9910788246403321 005 20230721045647.0 010 $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(IMF)WPIEE2008070 035 $a(EXLCZ)993170000000054991 100 $a20020129d2008 uf 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt 182 $cc 183 $acr 200 10$aJapan?s Corporate Income Tax?Overview and Challenges /$fThomas Dalsgaard 210 1$aWashington, D.C. :$cInternational Monetary Fund,$d2008. 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 3 $aThe structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and competitiveness in a revenue neutral manner. This paper discusses key issues and trade-off's related to changes in the corporate income tax system. It does not provide recommendations, but raises issues that could hopefully serve as useful inputs to the ongoing discussion and tax debate in Japan. 410 0$aIMF Working Papers; Working Paper ;$vNo. 2008/070 606 $aCorporations$xTaxation$zJapan 606 $aInvestments: General$2imf 606 $aPublic Finance$2imf 606 $aTaxation$2imf 606 $aCorporate Taxation$2imf 606 $aBusiness Taxes and Subsidies$2imf 606 $aTaxation, Subsidies, and Revenue: General$2imf 606 $aInvestment$2imf 606 $aCapital$2imf 606 $aIntangible Capital$2imf 606 $aCapacity$2imf 606 $aCorporate & business tax$2imf 606 $aPublic finance & taxation$2imf 606 $aMacroeconomics$2imf 606 $aCorporate income tax$2imf 606 $aCorporate taxes$2imf 606 $aAverage effective tax rate$2imf 606 $aDepreciation$2imf 606 $aRevenue administration$2imf 606 $aTaxes$2imf 606 $aMarginal effective tax rate$2imf 606 $aTax policy$2imf 606 $aNational accounts$2imf 606 $aCorporations$2imf 606 $aTax administration and procedure$2imf 606 $aSaving and investment$2imf 606 $aRevenue$2imf 606 $aIncome tax$2imf 607 $aJapan$2imf 615 0$aCorporations$xTaxation 615 7$aInvestments: General 615 7$aPublic Finance 615 7$aTaxation 615 7$aCorporate Taxation 615 7$aBusiness Taxes and Subsidies 615 7$aTaxation, Subsidies, and Revenue: General 615 7$aInvestment 615 7$aCapital 615 7$aIntangible Capital 615 7$aCapacity 615 7$aCorporate & business tax 615 7$aPublic finance & taxation 615 7$aMacroeconomics 615 7$aCorporate income tax 615 7$aCorporate taxes 615 7$aAverage effective tax rate 615 7$aDepreciation 615 7$aRevenue administration 615 7$aTaxes 615 7$aMarginal effective tax rate 615 7$aTax policy 615 7$aNational accounts 615 7$aCorporations 615 7$aTax administration and procedure 615 7$aSaving and investment 615 7$aRevenue 615 7$aIncome tax 676 $a336.243 700 $aDalsgaard$b Thomas$01464026 801 0$bDcWaIMF 906 $aBOOK 912 $a9910788246403321 996 $aJapan?s Corporate Income Tax?Overview and Challenges$93673573 997 $aUNINA