2008
DOI: 10.5089/9781451869323.001
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Japan's Corporate Income Tax: Overview and Challenges

Abstract: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and should not be attributed to the IMF, its Executive Board, or its management. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate.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… Show more

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Cited by 4 publications
(1 citation statement)
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“…While the new depreciation rules enacted in 2007 place Japan ahead of most other G-7 countries in terms of the generosity of the depreciation system for machinery, the treatment of buildings is less generous (see Dalsgaard, 2008). Buildings are subject to straight line depreciation only, with a much longer useful tax life longer than elsewhere (50 years against e.g.…”
mentioning
confidence: 99%
“…While the new depreciation rules enacted in 2007 place Japan ahead of most other G-7 countries in terms of the generosity of the depreciation system for machinery, the treatment of buildings is less generous (see Dalsgaard, 2008). Buildings are subject to straight line depreciation only, with a much longer useful tax life longer than elsewhere (50 years against e.g.…”
mentioning
confidence: 99%