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Author : John B. Shoven
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments written by John B. Shoven and published by . This book was released on 1990 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jhon B. Shoven
Publisher :
ISBN 13 :
Total Pages : 27 pages
Book Rating : 4.:/5 (129 download)
Download or read book The japanese tax reform and the effective rate of tax on japanese corporate investments written by Jhon B. Shoven and published by . This book was released on 1988 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Japanese Tax Reform and the Effective Rate of Tax on Japanese Corporate Investments written by and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yasushi Iwamoto
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (318 download)
Download or read book Japanese Corporate Tax Policy and Direct Investment Abroad written by Yasushi Iwamoto and published by . This book was released on 1991 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : John B. Shoven
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (648 download)
Download or read book Thejapanese Reform and the Effective Rate of Tax on Japanese Corporate Investments written by John B. Shoven and published by . This book was released on 1988 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
ISBN 13 : 149830009X
Total Pages : 44 pages
Book Rating : 4.4/5 (983 download)
Download or read book Japan’s Corporate Income Tax written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2014-08-04 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
Author : Hiromitsu Ishi
Publisher : Oxford University Press
ISBN 13 : 0199242569
Total Pages : 454 pages
Book Rating : 4.1/5 (992 download)
Download or read book The Japanese Tax System written by Hiromitsu Ishi and published by Oxford University Press. This book was released on 2001 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides English-speakers with a comprehensive description and incisive critique of the Japanese tax system. The third edition explores the Japanese government's latest round of tax reforms - a reaction to the country's prolonged period of recession following the collapse of the 'bubble' phenomenon in 1991. Two brand new chapters discuss the effect of environmental taxes and land tax reform, and much of the original data and empirical material has been updated.
Author :
Publisher :
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Reform in the United States and Japan written by and published by . This book was released on 1991 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Toshiaki Tachibanaki
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Japanese Tax Reform written by Toshiaki Tachibanaki and published by International Monetary Fund. This book was released on 1990-09 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobility among the industrial countries is a recent phenomenon and it is possible that the effect of domestic tax reform is dictated by international capital flows. The purpose of this paper is to examine whether the tax reform proposed recently in Japan satisfies the above principles, in particular, efficiency and equity, and to investigate the effects not only on the real economy in Japan, but also on capital outflows from Japan to abroad. Also, the aging problem is examined briefly.
Author : Joel Slemrod
Publisher : Springer Science & Business Media
ISBN 13 : 9400918186
Total Pages : 158 pages
Book Rating : 4.4/5 (9 download)
Download or read book The Taxation of Multinational Corporations written by Joel Slemrod and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).
Author : Thomas Dalsgaard
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.F/5 ( download)
Download or read book The Tax System in Japan written by Thomas Dalsgaard and published by . This book was released on 2000 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dale Weldeau Jorgenson
Publisher : Brookings Institution Press
ISBN 13 :
Total Pages : 74 pages
Book Rating : 4.:/5 (318 download)
Download or read book Tax Reform and the Cost of Capital written by Dale Weldeau Jorgenson and published by Brookings Institution Press. This book was released on 1993 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax reform movement that swept the U.S., Great Britain, and most other industrialized nations during the last decade has focused attention on international comparisons of the cost of capital. More recently, international comparability has become a critical issue of tax harmonization. This is a vital concern in the European Community, as well as between Canada and the United States. This volume provides international comparisons of the cost of different types of capital for nine major industrialized countries -- Australia, Canada, France, Germany, Italy, Japan, Sweden, the United Kingdom, and the United States -- for the period 1980-1990. In the early 1980s the introduction of tax incentives for saving and investment gradually shifted the tax base from income toward consumption. By 1990 most of these special tax provisions had been reduced or repealed in order to lower tax rates and equalize the tax treatment of different forms of capital income. Income was firmly reestablished as the most appropriate basis for taxation. Separate chapters for each of the nine countries, written by leading experts in public economics, provide detailed accounts of tax policy changes over the decade. Each chapter contains a quantitative description of these tax policies and summarizes this information in the form of effective tax rates. The book thus serves as an indispensable reference for comparing capital income taxation in industrialized countries during a period of rapid policy change.
Author : Thomas Dalsgaard
Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (318 download)
Download or read book Japan's Corporate Income Tax - Overview and Challenges written by Thomas Dalsgaard and published by International Monetary Fund. This book was released on 2008 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this paper potential financial linkages between liquidity and bank solvency measures in advanced economies and emerging market (EM) bond and stock markets are analyzedduring the latest crisis. A multivariate GARCH model is estimated in order to gauge the extent of co-movements of these financial variables across markets. The findings indicate that the notion of possible de-coupling (in the financial markets) had been misplaced. While EM stock markets reached their peak in the last quarter of 2007, interlinkages between funding stress and equity markets in advanced economies and EM financial indicators were highly correlated and have seen sharp increases during specific crisis moments.
Author : Kazumasa Iwata
Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.:/5 (318 download)
Download or read book Tax System and the International Capital Flow Between the United States and Japan written by Kazumasa Iwata and published by . This book was released on 1994 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Toshiyuki Uemura
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (126 download)
Download or read book Evaluating Japan's Corporate Income Tax Reform Using Firm-specific Effective Tax Rates written by Toshiyuki Uemura and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Richard A Musgrave
Publisher : Westview Press
ISBN 13 :
Total Pages : 424 pages
Book Rating : 4.F/5 ( download)
Download or read book Taxation And Economic Development Among Pacific Asian Countries written by Richard A Musgrave and published by Westview Press. This book was released on 1994-08-07 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributors present an array of case studies exploring evolving tax policy and economic development in Pacific Asian countries. Opening with an overview of tax reform trends in Western nations and the lessons therein for developing countries, the book focuses on country- specific tax reforms, including assessment of the effects of taxation on investment. Annotation copyright by Book News, Inc., Portland, OR
Author : Takatoshi Ito
Publisher : University of Chicago Press
ISBN 13 : 0226387003
Total Pages : 362 pages
Book Rating : 4.2/5 (263 download)
Download or read book The Political Economy of Tax Reform written by Takatoshi Ito and published by University of Chicago Press. This book was released on 2007-12-01 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
