 | Japan's Corporate Income Tax—Overview and Challenges Author/Editor: Thomas Dalsgaard. Release Date:March, 2008 The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of more...
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 | U.S. Tax Reform : An Overview of the Current Debate and Policy Options Author/Editor: Thomas Dalsgaard. Release Date:July, 2005 In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main recurrent themes, as well as some of the most important tax reform proposals more...
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