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...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखक: Mooij, Ruud A.
अन्य लेखक: Saito, Ikuo
स्वरूप: पत्रिका
भाषा:English
प्रकाशित: Washington, D.C. : International Monetary Fund, 2014.
श्रृंखला:IMF Working Papers; Working Paper ; No. 2014/138
ऑनलाइन पहुंच:Full text available on IMF