The Japanese Tax Reform And The Effective Rate Of Tax On Japanese Corporate Investments
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The Japanese Tax Reform And The Effective Rate Of Tax On Japanese Corporate Investments
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Author : John B. Shoven
language : en
Publisher:
Release Date : 1988
The Japanese Tax Reform And The Effective Rate Of Tax On Japanese Corporate Investments written by John B. Shoven and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Corporations categories.
Japan is in the midst of reforming its national level individual and corporation income tax systems. Last year it abandoned its large system of tax free savings accounts and lowered individual marginal tax rates. A much more radical proposal is currently being advocated by the government and is well along the way towards passage in the Diet. The new proposal would significantly lower the statutory rate for the corporation income tax, lower individual rates further and increase the tax thresholds, tax capital gains on securities for the first time, and introduce a type of value added tax. As a package, this would be the most important change in the Japanese tax system since 1950. This paper presents a brief summary of the Japanese income tax system and the changes in it that have been enacted or proposed. It also discusses and evaluates the pressures for reform, both domestic and international. Finally, the paper looks at how the taxation of capital income in Japan has changed since 1980 and how it compares to the U.S. taxation of capital income after our 1986 tax reform. One major finding of the paper is that the effective marginal tax rate on corporate capital income in Japan has increased sharply since 1980 from roughly five percent to about 32 percent. This change, which still leaves the marginal taxation on corporate investments somewhat lower in Japan than in the U.S., is due to both changes in the Japanese tax code and the virtual elimination of inflation in Japan.
Japanese Corporate Tax Policy And Direct Investment Abroad
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Author : Yasushi Iwamoto
language : en
Publisher:
Release Date : 1991
Japanese Corporate Tax Policy And Direct Investment Abroad written by Yasushi Iwamoto and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Capital levy categories.
Japan S Corporate Income Tax Facts Issues And Reform Options
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Author : Ruud A. de Mooij
language : en
Publisher: International Monetary Fund
Release Date : 2014-08-04
Japan S Corporate Income Tax Facts Issues And Reform Options written by Ruud A. de Mooij and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-04 with Business & Economics categories.
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 that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
The Japanese Tax System
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Author : Hiromitsu Ishi
language : en
Publisher:
Release Date : 1993
The Japanese Tax System written by Hiromitsu Ishi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Taxation categories.
This book makes available to English-speakers a comprehensive description and incisive critique of the Japanese tax system. This revised edition contains three new chapters, incorporating tax reforms of the early 1990s. The work details changes to consumption tax and to land tax in order to understand the recent development of the tax system. Having served as Chairman of the Subcommittee on Land Taxation, Ishi has the experience to write about these recent developments. He begins by tracing the development of the Japanese tax system, introducing the system in an historical and contemporary context and highlighting its main features. Ishi examines individual and corporate tax, as well as indirect, inheritance, gift, and local taxation. The book includes Ishi's appraisal of the system and proposals for further reform measures. The numerous comparative tables have been updated and equations recalculated, using extensive data not publicly available.
Tax Reform In The United States And Japan
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Author :
language : en
Publisher:
Release Date : 1991
Tax Reform In The United States And Japan written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Comparative economics categories.
Public Policies And The Japanese Economy
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Author : Toshiaki Tachibanaki
language : en
Publisher: Springer
Release Date : 2016-07-27
Public Policies And The Japanese Economy written by Toshiaki Tachibanaki and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-27 with Business & Economics categories.
The book examines the effect of various public policies on economic performance in Japan. Various public policies include tax policy, regulation, macroeconomic policy, labour policy and some others. Many fields regarding economic performance are covered in this book: savings, portfolio choice, housings, investments, cost of capital, taxes, unemployment, wages, inequality, etc. Emphasis is placed on the examination of the two factor markets, namely, the capital and labour markets in Japan.
Tax Reform And The Cost Of Capital
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Author : Dale Weldeau Jorgenson
language : en
Publisher: Brookings Institution Press
Release Date : 1993
Tax Reform And The Cost Of Capital written by Dale Weldeau Jorgenson and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Business & Economics categories.
The tax reform movement that swept the U.S., Great Britain, and most other industrialized nations during the last decade has focused attention on international comparisons of the cost of capital. More recently, international comparability has become a critical issue of tax harmonization. This is a vital concern in the European Community, as well as between Canada and the United States. This volume provides international comparisons of the cost of different types of capital for nine major industrialized countries -- Australia, Canada, France, Germany, Italy, Japan, Sweden, the United Kingdom, and the United States -- for the period 1980-1990. In the early 1980s the introduction of tax incentives for saving and investment gradually shifted the tax base from income toward consumption. By 1990 most of these special tax provisions had been reduced or repealed in order to lower tax rates and equalize the tax treatment of different forms of capital income. Income was firmly reestablished as the most appropriate basis for taxation. Separate chapters for each of the nine countries, written by leading experts in public economics, provide detailed accounts of tax policy changes over the decade. Each chapter contains a quantitative description of these tax policies and summarizes this information in the form of effective tax rates. The book thus serves as an indispensable reference for comparing capital income taxation in industrialized countries during a period of rapid policy change.
The Tax System In Japan
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Author : Thomas Dalsgaard
language : en
Publisher:
Release Date : 2000
The Tax System In Japan written by Thomas Dalsgaard and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Tax administration and procedure categories.
The Taxation Of Multinational Corporations
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Author : Joel Slemrod
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
The Taxation Of Multinational Corporations written by Joel Slemrod and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).
The Japanese Tax Reform
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Author : Toshiaki Tachibanaki
language : en
Publisher: International Monetary Fund
Release Date : 1990-09
The Japanese Tax Reform written by Toshiaki Tachibanaki and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990-09 with Business & Economics categories.
Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobility among the industrial countries is a recent phenomenon and it is possible that the effect of domestic tax reform is dictated by international capital flows. The purpose of this paper is to examine whether the tax reform proposed recently in Japan satisfies the above principles, in particular, efficiency and equity, and to investigate the effects not only on the real economy in Japan, but also on capital outflows from Japan to abroad. Also, the aging problem is examined briefly.