Effects of Aging on Corporate Taxes in Japan

Kimiko Terai, Amihai Glazer, Naomi Miyazato

研究成果: Chapter

抄録

This chapter focuses on analyzing the effects of aging on corporate tax rates. As seen in Chaps. 2 and 3, population aging increases Japan’s social welfare spending per capita through political processes; on the other hand, it decreases the per capita spending on other areas that result in long-term benefits, such as infrastructure and education in Japan. Subsequently, another question is how aging affects corporate activities that support local economic growth and employment. In this chapter, we analyze those problems focusing on statutory corporate tax rates.

本文言語English
ホスト出版物のタイトルAdvances in Japanese Business and Economics
出版社Springer Japan
ページ49-61
ページ数13
DOI
出版ステータスPublished - 2021

出版物シリーズ

名前Advances in Japanese Business and Economics
30
ISSN(印刷版)2197-8859
ISSN(電子版)2197-8867

ASJC Scopus subject areas

  • ビジネスおよび国際経営
  • 財務
  • 経済学、計量経済学
  • 戦略と経営

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