Research Programs: Social Security, Taxation, and Public Finance

Evaluation of Corporate Tax

Project Leader/Sub-Leader

NIREI Makoto

NIREI Makoto (Faculty Fellow)

Leader

Overview

The corporate sector is the major source of economic growth and employment, and the taxation on its various activities calls for a careful and systematic evaluation of such policy intervention. To provide such an evaluation scheme, this project builds a numerical dynamic general equilibrium model tailored for Japanese policy environments, and aims to provide some estimates that characterize the impacts of taxation on corporate activities. Our goal is to contribute to the public discussion on the upcoming reform of tax credit schemes and the corporate tax rate.

April 1, 2011 - August 31, 2011

Major Research Results

2011

RIETI Discussion Papers