Chapter

Corporate Tax Levels and Tax Incentives

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/10.1093/0199242569.003.0011
 Corporate Tax Levels and Tax Incentives

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Gives an overview of tax incentive policies, paying much attention to the role played by the government in light of the special tax measures for corporation. Also, the tax burden of the corporate sector is clarified with special reference to tax incentives.

Keywords: accelerated depreciation; corporations; industrial policy; revenue loss; tax burden; tax credit; tax free reserve; tax incentives

Chapter.  6307 words.  Illustrated.

Subjects: Business and Management

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