The Tax System In Japan
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The Japanese Tax System
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Author : Hiromitsu Ishi
language : en
Publisher: OUP Oxford
Release Date : 2001-03-01
The Japanese Tax System written by Hiromitsu Ishi and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-03-01 with Business & Economics categories.
Japan's tax system, which has changed notably through periods of war, post-war reconstruction, rapid economic development, and moderated economic growth, provides outstandingly rich material for in-depth study. In this comprehensive and incisive work, Professor Ishi makes available to English-speaking readers both a detailed description and a perceptive critique of that system. Part I introduces the system in historical and contemporary context and sets out its main features. Part II is devoted to individual income tax - the most important of Japan's taxes - and Part III covers corporate and capital taxation. In Part IV, Professor Ishi provides a detailed analysis of the structure of the indirect tax system in Japan, which proved crucial to tax reform movements in the late 1980s, while Part V discusses the significance of recent tax innovations. This fully revised third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated. Professor Ishi's unrivalled experience, including his service on the Tax Advisory Commission (most recently as its Chairman), his activities in scholarly international public finance organizations, and his work in teaching and research, notably in the United States, Italy, and Australia, have enabled him to produce an authoritative and stimulating view of Japan's tax system. His book will be invaluable to all scholars of the theory and practice of taxation.
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.
Japan S Corporate Income Tax
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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 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.
Reforming The Tax System In Japan To Promote Fiscal Sustainability And Economic Growth
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Author : Randall Sidney Jones
language : en
Publisher:
Release Date : 2008
Reforming The Tax System In Japan To Promote Fiscal Sustainability And Economic Growth written by Randall Sidney Jones and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Tax reform is an urgent priority, as Japan needs as much as 5% to 6% of GDP of additional government revenue just to stabilise public debt, which has risen to 180% of GDP. In addition to raising revenue, tax reform should promote economic growth, address the deterioration in income distribution and improve the local tax system. Additional revenue should be obtained primarily by increasing the consumption tax rate, currently the lowest in the OECD area, while broadening the personal and corporate income tax bases. The corporate tax rate, now the highest in the OECD area, should be cut to promote growth, while eliminating aspects of the tax system which discourage labour supply and distort the allocation of capital. Japan should also consider introducing an Earned Income Tax Credit to promote equity. The local tax system should be simplified, increasing reliance on existing taxes on property, income and consumption.
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.
Report On Japanese Taxation By The Shoup Mission
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Author : Shoup Mission
language : en
Publisher:
Release Date : 1949
Report On Japanese Taxation By The Shoup Mission written by Shoup Mission and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1949 with Taxation categories.
Japanese Tax Policy
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Author : United States. Congress. Joint Economic Committee
language : en
Publisher:
Release Date : 1985
Japanese Tax Policy written by United States. Congress. Joint Economic Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Japan categories.
Japan S Finance And Taxation 1940 1956
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Author : Saburō Shiomi
language : en
Publisher:
Release Date : 1957
Japan S Finance And Taxation 1940 1956 written by Saburō Shiomi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1957 with Taxation categories.
Provides technical explanations of past developments and present status of the Japanese taxation system as well as analytical studies of the system in close connection with economic realities and offers suggestions on what the future taxation system should be.
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.
Japan Master Tax Guide
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Author : John Darcy
language : en
Publisher:
Release Date : 2003
Japan Master Tax Guide written by John Darcy and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business enterprises categories.