The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and competitiveness in a revenue neutral manner. This paper discusses key is...

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and competitiveness in a revenue neutral manner. This paper discusses key is...

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and competitiveness in a revenue neutral manner. This paper discusses key is...

How can African governments mobilise additional tax revenue in support of an inclusive development agenda? Improved tax revenue performance goes hand-in-hand with broader development of the economy. A well-designed tax system can support a structural transformation process that includes job creation and higher incomes. Conversely, poor tax system design can tilt th...

How can African governments mobilise additional tax revenue in support of an inclusive development agenda? Improved tax revenue performance goes hand-in-hand with broader development of the economy. A well-designed tax system can support a structural transformation process that includes job creation and higher incomes. Conversely, poor tax system design can tilt th...

How can African governments mobilise additional tax revenue in support of an inclusive development agenda? Improved tax revenue performance goes hand-in-hand with broader development of the economy. A well-designed tax system can support a structural transformation process that includes job creation and higher incomes. Conversely, poor tax system design can tilt th...