Factor decomposition of changes in the income tax base
Year of publication: |
2024
|
---|---|
Authors: | Ohno, Taro ; Sakamaki, Junpei ; Kojima, Daizō ; Imahori, Tomotsugu |
Published in: |
The Japanese economic review : the journal of the Japanese Economic Association. - Singapore : Springer, ISSN 1468-5876, ZDB-ID 2006390-8. - Vol. 75.2024, 1, p. 1-28
|
Subject: | Income tax | Japan | Tax base | Tax deduction | Einkommensteuer | Steuererhebungsverfahren | Taxation procedure | Steuervergünstigung | Tax incentive | Steuerreform | Tax reform |
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