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Japanese Corporate Tax Policy and Direct Investment Abroad

Author: Yasushi Iwamoto
Publisher:
ISBN:
Category : Capital levy
Languages : en
Pages : 28

Book Description

Japanese Corporate Tax Policy and Direct Investment Abroad

Author: Yasushi Iwamoto
Publisher:
ISBN:
Category : Capital levy
Languages : en
Pages : 28

Book Description

Japan’s Corporate Income Tax

Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 149830009X
Category : Business & Economics
Languages : en
Pages : 44

Book Description
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.

How Tax Policy and Incentives Affect Foreign Direct Investment

Author: Jacques Morisset
Publisher: World Bank Publications
ISBN:
Category : Fiscal policy
Languages : en
Pages : 34

Book Description
Tax incentives neither make up for serious deficiencies in a country's investment environment nor generate the desired externalities. But when other factors, such as infrastructure, transport costs, and political and economic stability are more or less equal, the taxes in one location may have a significant effect on investors' choices. This effect varies, however, depending on the tax instrument used, the characteristics of the multinational company, and the relationship between the tax systems of the home and recipient countries.

JAPANESE CORPRATE TAX POLICY AND DIRECT INVESTMENT ABROAD

Author: Yasushi IWAMOTO
Publisher:
ISBN:
Category :
Languages : en
Pages :

Book Description

Foreign Direct Investment and Keiretsu

Author: David E. Weinstein
Publisher:
ISBN:
Category : Commercial policy
Languages : en
Pages : 110

Book Description
This paper focuses on two issues. First, a reexamination of the data on the level of foreign direct investment (FDI) in Japan suggests that foreign firms sell five to six times more in Japan than is commonly believed. Previous studies severely underestimated the stock of FDI in Japan due to poor data. Second, after finding that even after adjusting for various factors the level of FDI in Japan is still low, the paper explores explanations for this phenomenon. A second main conclusion is that government tax and financial policy continues to inhibit foreign takeovers through the promotion of stable shareholding.

The Taxation of Multinational Corporations

Author: Joel Slemrod
Publisher: Springer Science & Business Media
ISBN: 9400918186
Category : Business & Economics
Languages : en
Pages : 158

Book Description
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).

Japanese Corporate Tax Policy and Direct Investment Abroad PDF Download

Japanese Corporate Tax Policy and Direct Investment Abroad

Japanese Corporate Tax Policy and Direct Investment Abroad

Japan’s Corporate Income Tax

How Tax Policy and Incentives Affect Foreign Direct Investment

JAPANESE CORPRATE TAX POLICY AND DIRECT INVESTMENT ABROAD

Foreign Direct Investment and Keiretsu

The Taxation of Multinational Corporations

Tax Reform in the United States and Japan

Tax System and the International Capital Flow Between the United States and Japan

Setting Up a Business in Japan

Foreign Direct Investment in Japan