TY - BOOK ID - 11263956 TI - Japan’s Corporate Income Tax—Overview and Challenges PY - 2008 VL - WP/08/70 SN - 1451913850 1462310400 9786612840425 1282840428 1451869320 1452726892 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Corporations KW - Taxation KW - Investments: General KW - Public Finance KW - Corporate Taxation KW - Business Taxes and Subsidies KW - Taxation, Subsidies, and Revenue: General KW - Investment KW - Capital KW - Intangible Capital KW - Capacity KW - Corporate & business tax KW - Public finance & taxation KW - Macroeconomics KW - Corporate income tax KW - Corporate taxes KW - Average effective tax rate KW - Depreciation KW - Revenue administration KW - Taxes KW - Marginal effective tax rate KW - Tax policy KW - National accounts KW - Tax administration and procedure KW - Saving and investment KW - Revenue KW - Income tax KW - Japan UR - https://www.unicat.be/uniCat?func=search&query=sysid:11263956 AB - 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 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. ER -