Effects of Aging on Corporate Taxes in Japan

Kimiko Terai, Amihai Glazer and Naomi Miyazato
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Kimiko Terai: Keio University
Amihai Glazer: University of California
Naomi Miyazato: Nihon University

Chapter Chapter 4 in The Political Economy of Population Aging, 2021, pp 49-61 from Springer

Abstract: Abstract This chapter focuses on analyzing the effects of agingAging on corporate taxCorporate tax rates. As seen in Chaps. 2 and 3 , population agingAging increases Japan’s social welfareSocial welfare spending per capita through political processesPolitical process; on the other hand, it decreases the per capita spending on other areas that result in long-term benefitsLong-term benefits, such as infrastructureInfrastructure and educationEducation in Japan. Subsequently, another question is how aging affects corporate activities that support local economic growth and employment. In this chapter, we analyze those problems focusing on statutory corporate tax rates.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advchp:978-981-16-5536-4_4

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DOI: 10.1007/978-981-16-5536-4_4

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