Corporate Tax Increases and Shareholder-Level Capital Income Tax Neutrality in Japan -An Analysis of Fundamental Reforms Using Effective Tax Rates-
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More about this item
Keywords
corporate tax; shareholder-level capital income tax neutrality; fundamental tax reforms; forward-looking effective tax rates;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PBE-2023-09-25 (Public Economics)
- NEP-PUB-2023-09-25 (Public Finance)
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