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Japan's corporate income tax : overview and challenges / / Thomas Dalsgaard
| Japan's corporate income tax : overview and challenges / / Thomas Dalsgaard |
| Autore | Dalsgaard Thomas |
| Pubbl/distr/stampa | [Washington, District of Columbia] : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (22 p.) |
| Disciplina | 336.243 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico | Corporations - Taxation - Japan |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4623-1040-0
1-4527-2689-2 1-4518-6932-0 1-282-84042-8 9786612840425 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 |
| Record Nr. | UNINA-9910464005503321 |
Dalsgaard Thomas
|
||
| [Washington, District of Columbia] : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Japan’s Corporate Income Tax—Overview and Challenges / / Thomas Dalsgaard
| Japan’s Corporate Income Tax—Overview and Challenges / / Thomas Dalsgaard |
| Autore | Dalsgaard Thomas |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (22 p.) |
| Disciplina | 336.243 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Japan
Investments: General Public Finance Taxation Corporate Taxation Business Taxes and Subsidies Taxation, Subsidies, and Revenue: General Investment Capital Intangible Capital Capacity Corporate & business tax Public finance & taxation Macroeconomics Corporate income tax Corporate taxes Average effective tax rate Depreciation Revenue administration Taxes Marginal effective tax rate Tax policy National accounts Corporations Tax administration and procedure Saving and investment Revenue Income tax |
| ISBN |
1-4623-1040-0
1-4527-2689-2 1-4518-6932-0 1-282-84042-8 9786612840425 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 |
| Record Nr. | UNINA-9910788246403321 |
|
Dalsgaard Thomas
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Japan’s Corporate Income Tax—Overview and Challenges / / Thomas Dalsgaard
| Japan’s Corporate Income Tax—Overview and Challenges / / Thomas Dalsgaard |
| Autore | Dalsgaard Thomas |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (22 p.) |
| Disciplina | 336.243 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Corporations - Taxation - Japan
Average effective tax rate Business Taxes and Subsidies Capacity Capital Corporate & business tax Corporate income tax Corporate Taxation Corporate taxes Corporations Depreciation Income tax Intangible Capital Investment Investments: General Macroeconomics Marginal effective tax rate National accounts Public finance & taxation Public Finance Revenue administration Revenue Saving and investment Tax administration and procedure Tax policy Taxation Taxation, Subsidies, and Revenue: General Taxes |
| ISBN |
1-4623-1040-0
1-4527-2689-2 1-4518-6932-0 1-282-84042-8 9786612840425 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
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 |
| Record Nr. | UNINA-9910818151403321 |
|
Dalsgaard Thomas
|
||
| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||