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Taxes and Corporate Investment in Japanese Manufacturing

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NBER1985-10-01 更新2025-01-04 收录
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This paper examines the impact of taxes on the incentive to invest for the Japanese manufacturing sector in the postwar period. The idyosyricratic feature of the Japanese corporation tax system as compared to the U.S. is the prevelence of tax-free reserves and the tax deductibility of a part of

创建时间:
1985-10-01
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