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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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2014.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2014/138 |
| 在线阅读: | Full text available on IMF |