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Japan’s Corporate Income Tax—Overview and Challenges
Author:
Mr. Thomas Dalsgaard
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Series:
IMF Working Papers
Volume/Issue:
Volume 2008: Issue 070
Language:
English
Publication Date:
01 Mar 2008
DOI:
https://doi.org/10.5089/9781451869323.001
ISBN:
9781451869323
ISSN:
1018-5941
Pages:
20
Keywords:
WP; Japan; rate; tax rate; firm; income tax; rates in G7 Countries; depreciation system; enterprise tax; Japan tax; financing decision; accelerated depreciation; OECD tax database; cost of capital; Corporate income tax; Corporate taxes; Marginal effective tax rate; Average effective tax rate; Depreciation; Global
Legal-disclaimer:
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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The 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.
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Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund
Volume 2008: Issue 070