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. Inter...

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書目詳細資料
主要作者: Mooij, Ruud A.
其他作者: Saito, Ikuo
格式: 雜誌
語言:English
出版: Washington, D.C. : International Monetary Fund, 2014.
叢編:IMF Working Papers; Working Paper ; No. 2014/138
在線閱讀:Full text available on IMF

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