イトウ　ジュンペイ   
  伊藤　潤平
   所属   淑徳大学  コミュニティ政策学部 コミュニティ政策学科
   職種   助教
言語種別 英語
発行・発表の年月 2018/08
形態種別 学術論文
標題 Corporate Income Tax System as Location Factors: Case of Japan
執筆形態 単著
掲載誌名 Ishikawa, T. (Ed.), Locational Analysis of Firms' Activities from a Strategic Perspective
掲載区分国外
出版社・発行元 Springer
担当範囲 Chapter 5, pp. 75-97.
著者・共著者 Jumpei Ito
概要 This chapter is review of some impacts of corporate tax on location decision of MNEs in Japan. The corporate income tax system affects multinational corporations through various routes such as tax rates, tax base, and tax risk. Our issues can be summarized into three. The first is to observe the public data and to clarify the problems of the Japanese tax system. Second, how much Japanese multinationals care about tax issues. Lastly, how are the tax systems that determines the tax base affecting the location decision. In conclusion, it turns out that the tax system affects the location of multinationals through various channels, this finding indicates that, in order to realize relaxation of tax competition, it is necessary to examine from various viewpoints of taxation.