Taxation and Development in Japan

University of Tokyo Journal of Law and Politics, Vol.13, Summer 2015, Pages 55-60.

6 Pages Posted: 13 Sep 2015

See all articles by Yoshihiro Masui

Yoshihiro Masui

The University of Tokyo, Graduate Schools for Law and Politics

Date Written: September 1, 2015

Abstract

This paper discusses whether, and the extent to which, Japan supports the use of tax laws to encourage economic activities in targeted regions, in specified countries, or to attract investment within its borders.

Starting from a brief introduction of historical background, the paper describes international aspects of Japan’s tax system, measures to counter harmful tax competition and BEPS, and tax incentives for international transactions.

The paper is part of a broader comparative research project. It is based on the questionnaire provided by the General Reporter, in preparation for the 19th Congress of the International Academy for Comparative Law held in Vienna in July 2014. The developments referenced reflect legislation and treaties as in force on June 1, 2015 (including 2015 tax reform).

Keywords: harmful tax competition, tax incentives, BEPS

JEL Classification: K34

Suggested Citation

Masui, Yoshihiro, Taxation and Development in Japan (September 1, 2015). University of Tokyo Journal of Law and Politics, Vol.13, Summer 2015, Pages 55-60. , Available at SSRN: https://ssrn.com/abstract=2658557 or http://dx.doi.org/10.2139/ssrn.2658557

Yoshihiro Masui (Contact Author)

The University of Tokyo, Graduate Schools for Law and Politics ( email )

Hongo 7-3-1
Bunkyo
Tokyo, Tokyo 113-0033
Japan
+81-35841-3131 (Phone)
+81-35841-3174 (Fax)

HOME PAGE: http://www.masui.j.u-tokyo.ac.jp

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
113
Abstract Views
734
rank
306,819
PlumX Metrics