Another better way of the corporate tax reform in Japan : close but not the same as the value-added tax

Material type: 記事

Author: 土居, 丈朗ほか

Publisher: Keio Economic Society, Keio University

Publication date: 2023

Material Format: Digital

Journal name: Keio economic studies 56

Publication Page: p.3-21

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Note (General)：: type:textThis paper examines the impact of Japan’s corporate tax reform using a dynamic general equilibrium model. The government reduced the effectiv...

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Digital

Material Type: 記事
Title: Another better way of the corporate tax reform in Japan : close but not the same as the value-added tax
Author/Editor: 土居, 丈朗
Katagi, Hiroshi
Author Heading: 土居, 丈朗
Katagi, Hiroshi
Publication, Distribution, etc.: Keio Economic Society, Keio University
Publication Date: 2023
Publication Date (W3CDTF): 2023
Periodical title: Keio economic studies
No. or year of volume/issue: 56
Volume: 56
Pages: 3-21
ISSN (Periodical Title): ISSN : 0022-9709
Text Language Code: eng
Subject Heading: Corporate taxation,corporate value,value-added tax,corporate finance,excess burden
Target Audience: 一般
Note (General): type:text
This paper examines the impact of Japan’s corporate tax reform using a dynamic general equilibrium model. The government reduced the effective corporate income tax rate from 34.62% to 29.74% between 2014 and 2018, while increasing rate of the value-added component of Enterprise Tax in 2016. Its tax base, primarily based on labor cost, differs from value-added tax (VAT). We assess the shift from corporate income to labor cost as a tax base and compare the value-added component of Enterprise Tax to VAT in terms of social welfare and corporate value. Our analysis shows that despite increased tax rate of the value-added component, both corporate value and social welfare improved post-reform. Additionally, substituting the VAT rate for higher rate of the value-added component yields even greater improvements.
Source: https://koara.lib.keio.ac.jp/xoonips/modules/xoonips/download.php?koara_id=AA00260492-20230000-0003
https://koara.lib.keio.ac.jp/xoonips/modules/xoonips/download.php?koara_id=AA00260492-20230000-0003
Access Restrictions: 限定公開
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): 慶應義塾大学 : 慶應義塾大学学術情報リポジトリ