Chapter

Principles of Corporate Taxation

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI: http://dx.doi.org/10.1093/0199242569.003.0010
 Principles of Corporate Taxation

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Describes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, integration problems between the corporate and individual income taxes, incidence of the tax and so on.

Keywords: corporate tax; corporation; debt financing; dividend; income tax; integration; shifting; tax revenue

Chapter.  7931 words.  Illustrated.

Subjects: Business and Management

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