The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan

• Material Type: 文書・図像類
• Title: The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
• Author/Editor: HASEGAWA, Makoto; KIYOTA, Kozo
• Author Heading: HASEGAWA, Makoto; KIYOTA, Kozo
• Publication, Distribution, etc.: GRIPS Policy Research Center
• Publication Date: 2015-06-08
• Publication Date (W3CDTF): 2015-06-08
• Periodical title: GRIPS Discussion Papers
• No. or year of volume/issue: DP15-09
• Volume: DP15-09
• Text Language Code: eng
• Subject Heading: International taxation; Worldwide tax system; Territorial tax system; Profit repatriation; Dividend exemption
• Target Audience: 一般
• Note (General): https://www.grips.ac.jp/list/jp/facultyinfo/hasegawa_makoto/; JEL Classification Codes: H25, F23
• DOI: 10.24545/00001220
• Access Restrictions: 限定公開
• Related Material: isIdenticalTo; https://ideas.repec.org/p/ngi/dpaper/15-09.html
• Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• Original Data Provider (Database): 政策研究大学院大学 : 政策研究大学院大学学術機関リポジトリ

• Summary, etc.: In an increasingly globalized world, the design of international tax systems in terms of taxation on foreign corporate incomes has received much atten...