An approach for comparing U.S. and Japanese effective corporate income tax rates

Given the impact of taxes on the cost of doing business in a particular country, it is important to develop a measure that compares effective tax rates. The unavailability of tax data with respect to both domestic and foreign firms severely limits research in this area. The purpose of this paper is...

Full description

Saved in:
Bibliographic Details
Published inJournal of international accounting, auditing & taxation Vol. 7; no. 1; pp. 69 - 80
Main Author Molloy, Karen H.
Format Journal Article
LanguageEnglish
Published Greenwich Elsevier Inc 1998
Elsevier Science Ltd
Subjects
Accounting
Alternative minimum tax
Comparative analysis
Compliance
Corporate income tax
Corporate taxation
Corporate taxes
Cost control
Data collection
Depreciable assets
Effective income tax rates
Effective tax rates
Fiscal policy
Income tax
Japan
Japanese tax system
Methodology
Net income
Prepaid services
R&D
Research & development
Studies
Tax incentives
Tax rates
Tax systems
Taxable income
U.S.A
United States > US
Japan
Effective tax rates
Japanese tax system
Online AccessGet full text

Cover

More Information
Summary:Given the impact of taxes on the cost of doing business in a particular country, it is important to develop a measure that compares effective tax rates. The unavailability of tax data with respect to both domestic and foreign firms severely limits research in this area. The purpose of this paper is to present a methodology which can be used to compare effective corporate income tax rates imposed by the United States and Japan on similar types of firms.
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISSN:1061-9518
1879-1603
DOI:10.1016/S1061-9518(98)90006-4