Japan’s Corporate Income Tax: Facts, Issues and Reform Options

Japan’s Corporate Income Tax: Facts, Issues and Reform Options
This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further... READ MORE...

Publication date: August 2014
ISBN 9781498300094
$18.00

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