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The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan
https://doi.org/10.24545/00001220
https://doi.org/10.24545/000012202f3c059d-e007-447b-91b2-dab68dfc5f82
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
DP15-09.pdf (408.3 kB)
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| Item type | ディスカッションペーパー / Discussion Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2015-06-08 | |||||
| タイトル | ||||||
| タイトル | The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | International taxation | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Worldwide tax system | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Territorial tax system | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Profit repatriation | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Dividend exemption | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||
| 資源タイプ | technical report | |||||
| ID登録 | ||||||
| ID登録 | 10.24545/00001220 | |||||
| ID登録タイプ | JaLC | |||||
| 著者 |
HASEGAWA, Makoto
× HASEGAWA, Makoto× KIYOTA, Kozo |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 6976 | |||||
| 姓名 | 長谷川, 誠 | |||||
| 言語 | ja | |||||
| 著者所属 | ||||||
| 値 | 政策研究大学院大学 / National Graduate Institute for Policy Studies | |||||
| 著者所属 | ||||||
| 値 | Keio Economic Observatory, Keio University; RIETI | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | In an increasingly globalized world, the design of international tax systems in terms of taxation on foreign corporate incomes has received much attention from policymakers and economists alike. In the past, Japan's worldwide tax system taxed foreign source income upon repatriation. However, to stimulate dividend repatriations from Japanese-owned foreign affiliates, Japan introduced a foreign dividend exemption in 2009 that exempts dividends remitted by Japanese-owned foreign affiliates to their parent firms from home taxation. This paper examines the effect of this dividend exemption on profit repatriations by Japanese multinationals. We find that the response of Japanese-owned affiliates to the dividend exemption was heterogeneous. More particularly, foreign affiliates with a large stock of retained earnings were generally more responsive to the reform and significantly increased dividend payments to their parent firms in response to the enactment of the dividend exemption system. Dividend payments by these affiliates also became more sensitive to withholding tax rates on dividends levied by host countries under the new exemption system. | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | JEL Classification Codes: H25, F23 | |||||
| 発行年 | ||||||
| 値 | 2015-06 | |||||
| 書誌情報 |
en : GRIPS Discussion Papers 巻 DP15-09, 発行日 2015-06-08 |
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| 出版者 | ||||||
| 出版者 | GRIPS Policy Research Center | |||||
| 言語 | en | |||||
| 関連サイト | ||||||
| 関連タイプ | isIdenticalTo | |||||
| 識別子タイプ | URI | |||||
| 関連識別子 | https://ideas.repec.org/p/ngi/dpaper/15-09.html | |||||
| 関連名称 | https://ideas.repec.org/p/ngi/dpaper/15-09.html | |||||
| 著者情報 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | https://www.grips.ac.jp/list/jp/facultyinfo/hasegawa_makoto/ | |||||
| 著者版フラグ | ||||||
| 出版タイプ | AM | |||||
| 出版タイプResource | http://purl.org/coar/version/c_ab4af688f83e57aa | |||||
