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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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Principles of Corporate Taxation

Principles of Corporate Taxation

(p.167) 10 Principles of Corporate Taxation
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

Describes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, integration problems between the corporate and individual income taxes, incidence of the tax and so on.

Keywords:   corporate tax, corporation, debt financing, dividend, income tax, integration, shifting, tax revenue

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