Japan's Corporate Income Tax-Overview and Challenges /

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...

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Dades bibliogràfiques
Autor principal: Dalsgaard, Thomas
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2008.
Col·lecció:IMF Working Papers; Working Paper ; No. 2008/070
Accés en línia:Full text available on IMF