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 …

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It … for further possibilities in tax reform for attracting foreign investment. The paper also addresses nontax factors that … can be instrumental in attracting foreign investment. …