TY - CHAP
T1 - Effects of Aging on Corporate Taxes in Japan
AU - Terai, Kimiko
AU - Glazer, Amihai
AU - Miyazato, Naomi
N1 - Publisher Copyright:
© 2021, Springer Nature Singapore Pte Ltd.
PY - 2021
Y1 - 2021
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=85116039618&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85116039618&partnerID=8YFLogxK
U2 - 10.1007/978-981-16-5536-4_4
DO - 10.1007/978-981-16-5536-4_4
M3 - Chapter
AN - SCOPUS:85116039618
T3 - Advances in Japanese Business and Economics
SP - 49
EP - 61
BT - Advances in Japanese Business and Economics
PB - Springer Japan
ER -