A nation without a corporate income tax : Evidence from nineteenth century Japan

Onji, Kazuki; Tang, John P.

A nation without a corporate income tax : Evidence from nineteenth century Japan

Onji, Kazuki; Tang, John P.

Discussion Papers In Economics And Business, 2015, 15-12, 1-23

アクセス数:336件（2025-09-01 17:01 集計）

固定URL: https://hdl.handle.net/11094/51726

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タイトル	A nation without a corporate income tax : Evidence from nineteenth century Japan
著者	NRID 1000080709858 1000080709858 ORCID 0000-0002-0717-2951 0000-0002-0717-2951 researchmap permalink onjikazuki onjikazuki Scopus Author ID 24335610700 24335610700 著者名 Onji, Kazuki
著者	著者名 Tang, John P.
キーワード等	Tax Avoidance
	Organizational Form
	Business Incorporation
抄録	This study provides evidence on tax distortion to organizational choices of firm using historical data. We utilize the 1887 introduction of a personal income tax (PIT) in Japan as a quasi-experiment to examine tax-motivated incorporation. We circumvent the data limitation in the 19th century by drawing on a firm-level dataset constructed from genealogies of Japanese corporations. The sample is 3,203 firm-year observations spanning 1880-1892. We find that the introduction of PIT a affected the adoption of simpler types of corporations and increased the corporate share of establishments by about 3 percentage points. The evidence indicates the role of a corporate income tax as a backstop to maintain revenue performance of PIT.
出版者	Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
収録物名	Discussion Papers In Economics And Business
巻(号)	15-12
ページ	1-23
刊行年月	2015-05
言語	英語
ハンドルURL	https://hdl.handle.net/11094/51726
NCID	AA1160366X
関連情報 (references)	URI http://www2.econ.osaka-u.ac.jp/library/global/dp/1512.pdf
アクセス権	metadata only access
カテゴリ	ディスカッション／ワーキング・ペーパー DP/WP
カテゴリ	Discussion Papers In Economics And Business

資源タイプ	テクニカルレポート
ローカル資源タイプ	ディスカッション／ワーキング・ペーパー
DCMI資源タイプ	text
DCTERMS.bibliographicCitation	Discussion Papers In Economics And Business. 2015, 15-12, p. 1-23
DC.title	A nation without a corporate income tax : Evidence from nineteenth century Japan
DC.creator	Onji, Kazuki
DC.creator	Tang, John P.
DC.publisher	Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
DC.language' scheme='DCTERMS.RFC1766	英語
DC.type' scheme='DCTERMS.DCMIType	text
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2015-05
DC.relation' scheme='DCTERMS.URI	http://www2.econ.osaka-u.ac.jp/library/global/dp/1512.pdf
DC.subject	Tax Avoidance
	Organizational Form
	Business Incorporation
DCTERMS.abstract	This study provides evidence on tax distortion to organizational choices of firm using historical data. We utilize the 1887 introduction of a personal income tax (PIT) in Japan as a quasi-experiment to examine tax-motivated incorporation. We circumvent the data limitation in the 19th century by drawing on a firm-level dataset constructed from genealogies of Japanese corporations. The sample is 3,203 firm-year observations spanning 1880-1892. We find that the introduction of PIT a affected the adoption of simpler types of corporations and increased the corporate share of establishments by about 3 percentage points. The evidence indicates the role of a corporate income tax as a backstop to maintain revenue performance of PIT.
DC.format	51726
citation_title	A nation without a corporate income tax : Evidence from nineteenth century Japan
citation_author	Onji, Kazuki
citation_author	Tang, John P.
citation_publisher	Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
citation_language	英語
citation_date	2015-05
citation_journal_title	Discussion Papers In Economics And Business
citation_volume	15-12
citation_firstpage	1
citation_lastpage	23
citation_public_url	https://hdl.handle.net/11094/51726
citation_abstract_html_url	http://www2.econ.osaka-u.ac.jp/library/global/dp/1512.pdf

A nation without a corporate income tax : Evidence from nineteenth century Japan

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