With the increase in international capital movements, national governments have been reducing corporate tax rates. In recent decades, it has been argued that corporate taxation’s viability is doubtful because tax rate reduction will lead to the disappearance of tax sources. Contrary to these concerns, tax revenues have not declined in some countries because of changes in the revenue components, such as the expansion of the tax base by the government and the increase in corporate profits.
This study observes how the components of corporate tax revenue have changed in Japan using aggregated data such as national accounts and tax revenue statistics. The results show that corporate tax revenues have not decreased since the mid-1990s, even though tax rates have been reduced as in other countries. This is largely because of tax base expansion. Unlike other countries, the fact that an individual’s conversion to a corporate entity that brought about an increase in tax revenue, was not explicitly confirmed.
日本の法人税の税収構造の分析
daigakuinfukushikenkyukiyo_029_055_066.pdf
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