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Simulating the Elimination of the U.S. Corporate Income Tax

Fehr, Hans - 2013

We simulate corporate tax reform in a single good, five-region (U.S., Europe, Japan, China, India) model, featuring …

Persistent link: https://www.econbiz.de/10012458906

Territorial tax reform and profit shifting by US and Japanese multinationals

Hasegawa, Makoto - In: National tax journal 76 (2023) 4, pp. 771-804

Persistent link: https://www.econbiz.de/10014504612

Who Participates in Corporate Income Tax Consolidation? Evidence from Japan

Onji, Kazuki - 2013

When a group of affiliated corporations have the option to file a single tax return based on a combined income, what types of groups would take up the option? This study empirically analyses decisions to participate in a single-jurisdiction consolidated tax filing. The data consists of 2,782...

Persistent link: https://www.econbiz.de/10014157686

Cyclical and Structural Components of Corporate Tax Revenues in Japan

Ueda, Junji - 2012

. They note that in recent years tax revenues in Japan have been considerably unstable, so it is no longer appropriate to … calculate the amount of structural tax revenue using a standard elasticity. The paper examines the fluctuation of Japan …

Persistent link: https://www.econbiz.de/10013112378