Inequity In Distribution of The Corporate Tax Burden

Mari Nishino

Japanese Economy, 1976, vol. 4, issue 3, 28-67

Abstract: A special characteristic of the corporate tax in Japan is the relatively low rate reached by repeated reductions (the effective rate in Japan is 45.0%; in the United States, 51.6%; in the FRG, 49.0%; and in France, 50%). Furthermore, the tax law itself and the Special Taxation Measures Law, with its full complexity, have been important in reducing the tax burden.

Date: 1976
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DOI: 10.2753/JES1097-203X040328

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