日本的公司所得税：概况与挑战.pdfVIP

WP/08/70 Japan’s Corporate Income Tax— Overview and Challenges Thomas Dalsgaard © 2008 International Monetary Fund WP/08/70 IMF Working Paper Fiscal Affairs Department Japan’s Corporate Income Tax—Overview and Challenges Prepared by Thomas Dalsgaard1 Authorized for distribution by Michael Keen March 2008 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 Japans corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and competitiveness in a revenue neutral manner. This paper discusses key issues and trade-off’s related to changes in the corporate income tax system. It does not provide recommendations, but raises issues that could hopefully serve as useful inputs to the ongoing discussion and tax debate in Japan. JEL Classification Numbers: H25 Keywords: Corporate tax; effective tax rates; investment location Author’s E-Mail Address:tdalsgaard@imf.org 1 Senior economist at the International Monetary Fund. I would like to thank Michael Keen, Masaaki Iizuka and Ken Kang for helpful comments. All remai