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Impact of population aging on the personal income tax base in Japan : simulation analysis of taxation on pension benefits using micro data
Yashio, Hiroyuki; Hachisuka, Keishi - In: Public policy review 10 (2014) 3, pp. 519-541
Persistent link: https://www.econbiz.de/10010431323
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The effect of public disclosure on reported taxable income : evidence from individuals and corporations in Japan
Hasegawa, Makoto; Hoopes, Jeffrey L.; Ishida, Ryo; … - In: National tax journal 66 (2013) 3, pp. 571-607
Persistent link: https://www.econbiz.de/10010256363
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Redistributive Effects on Income Tax Rates and Tax Base 1984-2009 : Evidence from Japanese Tax Reforms
Miyazaki, Takeshi - 2014
The primary objective of this paper is to examine how, and to what extent, changes in income tax rates and income tax deductions affect income inequality from a longitudinal perspective, by using microdata of Japanese individuals and households. The findings of this paper could shed light on the...
Persistent link: https://www.econbiz.de/10013043741
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Factor decomposition of changes in the income tax base
Ohno, Taro; Sakamaki, Junpei; Kojima, Daizō; Imahori, … - In: The Japanese economic review : the journal of the … 75 (2024) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10014515913
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Estimating the elasticity of taxable income : evidence from top Japanese taxpayers
Miyazaki, Takeshi; Ishida, Ryo - In: Japan and the world economy : international journal of … 61 (2022), pp. 1-12
Persistent link: https://www.econbiz.de/10013329883
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Are SMEs avoiding compliance costs? : evidence from VAT reforms in Japan
Suzuki, Takafumi; Kawakubo, Takafumi - 2021
Persistent link: https://www.econbiz.de/10014393164
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Taxation of labor income in different countries that are not members of the European Union
Nedeluţ, Marinel; Lăcriţa, Grigorie Nicolae; … - In: Romanian economic and business review 6 (2011) 1, pp. 133-144
Persistent link: https://www.econbiz.de/10009304682
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Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]
Vann, Richard J. (contributor) - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002352620
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Comparative income taxation : a structural analysis
Ault, Hugh J.; Arnold, Brian J. - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10002062861