Overview
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 - November 30, 2021
Major Research Results
2021
RIETI Discussion Papers
- 21-E-090
"Are SMEs Avoiding Compliance Costs? Evidence from VAT Reforms in Japan" (SUZUKI Takafumi and KAWAKUBO Takafumi) - 21-E-087
"Windfalls? Costs and Benefits of Investment Tax Incentives due to Financial Constraints" (ORIHARA Masanori and SUZUKI Takafumi) - 21-J-050
"The Impact of Corporate Tax Reform since the 2000s―An Analysis Using Firm-Specific Forward-Looking Effective Tax Rates" (BAMBA Yasuo, KOBAYASHI Yohei and SATO Motohiro)
