Research Programs: Policy History and Policy Assessment

The Future Direction of Corporate Taxation

Project Leader/Sub-Leader

SATO Motohiro

SATO Motohiro (Faculty Fellow)



Under the Abe administration, the Japan government has reduced the effective corporate tax rate to under 30% through the revision of special tax measures and expansion of external taxation, instituting "Growth-oriented Tax Reform" to increase Japan's competitiveness. The tax reform was expected to encourage wage increases and enhance business investment. Recently, however, economic activity and taxation systems are changing rapidly under the influence of globalization and digitalization, and it is necessary to discuss the future direction of corporate taxation suited to the current climate.

This research has 2 objectives; (1) quantitative analysis of past tax reform and future taxation based on corporate data, and (2) in order to strengthen the growth-oriented development, conduct a study and discuss the future of corporate taxation through the study group.

June 3, 2019 - May 31, 2021