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Japan's Corporate Income Tax : Overview and Challenges
Dalsgaard, Thomas - 2008
The structure of Japan''s corporate income tax system is broadly in line with those of other G7 countries. However … raises issues that could hopefully serve as useful inputs to the ongoing discussion and tax debate in Japan …
Persistent link: https://www.econbiz.de/10014401475
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Japan’s Corporate Income Tax : Facts, Issues and Reform Options
Mooij, Ruud A. de - 2014
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 … and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan …
Persistent link: https://www.econbiz.de/10014411442
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A partial race to the bottom : corporate tax developments in emerging and developing economies
Abbas, S. M. Ali; Klemm, Alexander; Bedi, Sukhmani; … - 2012
Persistent link: https://www.econbiz.de/10009423927
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The tax elasticity of corporate debt : a synthesis of size and variations
Mooij, Ruud A. de - 2011
Persistent link: https://www.econbiz.de/10009486303
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2021
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the...
Persistent link: https://www.econbiz.de/10012796362
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At a cost : the real effects of thin capitalization rules
Mooij, Ruud A. de; Liu, Li - 2021
Thin capitalization rules (TCRs) aim to mitigate profit shifting by multinational corporations (MNCs) but, by raising the cost of capital for affected affiliates, can also negatively affect real investment. Exploiting unique panel data on multinational companies in 34 countries during 2006-2014,...
Persistent link: https://www.econbiz.de/10012517932
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A firm lower bound : characteristics and impact of corporate minimum taxation
Aslam, Aqib; Coelho, Maria - 2021
This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political...
Persistent link: https://www.econbiz.de/10012612331
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Global firms, national corporate taxes : an evolution of incompatibility
Hebous, Shafik - 2020
How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is...
Persistent link: https://www.econbiz.de/10012301968
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Exploring residual profit allocation
Beer, Sebastian; Mooij, Ruud A. de; Hebous, Shafik; … - 2020
Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in which their activities take place and sharing their remaining 'residual' profit across countries on some formulaic basis. They have recently and rapidly come to prominence in...
Persistent link: https://www.econbiz.de/10012251292
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At a cost : the real effects of transfer pricing regulations
Mooij, Ruud A. de; Liu, Li - 2018
Unilateral adoption of transfer pricing regulations may have a negative impact on real investment by multinational corporations (MNCs). This paper uses a quasi-experimental research design, exploiting unique panel data on domestic and multinational companies in 27 countries during 2006-2014, to...
Persistent link: https://www.econbiz.de/10012252761