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  • 1
    Book
    Book
    Paul Klee : retrospective ; catalog of an exhibition held at the Aichi Prefectural Museum of Art, Apr. 2 - May 23, the Yamaguchi Prefectural Museum of Art, June 1 - July 25, and at the Bunkamura Museum of Art, July 31 - Sept. 21, 1993 = Pauru Kurē no geijutsu (1993)
    [Nagoya] : Aichi Prefectural Museum
    Details
    UID:
    gbv_621144371
    Format: 367 S. , zahlr. Ill. , 30 cm
    Note: Includes bibliographical references (p. 333-335) , Text dt., engl. und japan.
    Language: English
    Keywords: Ausstellungskatalog
    Author information: Klee, Paul 1879-1940
    Author information: Schmalenbach, Werner 1920-2010
    Library Location Call Number Volume/Issue/Year Availability
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    Book
    Staatliche Museen get availability status
  • 2
    Online Resource
    Online Resource
    Japan’s Corporate Income Tax : Facts, Issues and Reform Options (2014)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edoccha_9958084560702883
    Format: 1 online resource (45 p.)
    ISBN: 1-4983-2486-X , 1-4983-3680-9 , 1-4843-1664-9
    Series Statement: IMF Working Papers
    Content: This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
    Note: Description based upon print version of record. , Cover; Abstract; Contents; I. Introduction; II. Japan's Corporate Income Tax Distortions; A. High Statutory Tax Rate(s); Tables; 1. Statutory Corporate Income Tax Rate in Japan, as of April 2014; B. High Effective Tax Rates; Figures; 1. Statutory General Government CIT Rates; 2. Effective Marginal and Average Corporate Tax Rate, 2012; 3. Net Present Value of Depreciation, 2012; C. Significant Debt Bias; D. Arbitrage and Distortion for SMEs; 4. Cost of Capital by Financing Measure, 2012; 5. Tax Burden for Different Types of SMEs; E. Arbitrage and Distortion for Multinationals , F. Revenue PerformanceIII. Economic Benefits of a Corporate Tax Rate Reduction; A. Aggregate Growth Effects; 6. CIT Revenue in OECD Countries, 2012; B. Effects on Investment; Boxes; 1. CIT, Investment, and Output: A Back-of-the-Envelope Calculation; C. Effects on Productivity and Wages; IV. Fiscal Cost of a Corporate Tax Cut; A. Signs of Laffer Effects?; B. Fiscal Impact Using the Elasticity of Taxable Income; 2. Estimates of the Elasticity of Corporate Taxable Income; C. General Equilibrium Effects; V. CIT Reform Options for Japan; A. Timing; B. Revenue-neutral Reform Away from CIT , 2. Summary of Estimated Effects of Lower CIT Rate by 1 Percent of GDPC. CIT Base Broadening and Rate Reduction; 7. Tax Expenditures in the CIT; 8. Loss Carry Away; 9. Personal Income Tax Rate on Earned Dividends, 2013; D. Allowance for Corporate Equity; VI. Conclusions; References; Appendix; I. Allowance for Corporate Equity , English
    Additional Edition: ISBN 1-4983-0009-X
    Additional Edition: ISBN 1-322-11000-X
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Charité
  • 3
    Online Resource
    Online Resource
    Japan’s Corporate Income Tax : Facts, Issues and Reform Options (2014)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edocfu_9958084560702883
    Format: 1 online resource (45 p.)
    ISBN: 1-4983-2486-X , 1-4983-3680-9 , 1-4843-1664-9
    Series Statement: IMF Working Papers
    Content: This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
    Note: Description based upon print version of record. , Cover; Abstract; Contents; I. Introduction; II. Japan's Corporate Income Tax Distortions; A. High Statutory Tax Rate(s); Tables; 1. Statutory Corporate Income Tax Rate in Japan, as of April 2014; B. High Effective Tax Rates; Figures; 1. Statutory General Government CIT Rates; 2. Effective Marginal and Average Corporate Tax Rate, 2012; 3. Net Present Value of Depreciation, 2012; C. Significant Debt Bias; D. Arbitrage and Distortion for SMEs; 4. Cost of Capital by Financing Measure, 2012; 5. Tax Burden for Different Types of SMEs; E. Arbitrage and Distortion for Multinationals , F. Revenue PerformanceIII. Economic Benefits of a Corporate Tax Rate Reduction; A. Aggregate Growth Effects; 6. CIT Revenue in OECD Countries, 2012; B. Effects on Investment; Boxes; 1. CIT, Investment, and Output: A Back-of-the-Envelope Calculation; C. Effects on Productivity and Wages; IV. Fiscal Cost of a Corporate Tax Cut; A. Signs of Laffer Effects?; B. Fiscal Impact Using the Elasticity of Taxable Income; 2. Estimates of the Elasticity of Corporate Taxable Income; C. General Equilibrium Effects; V. CIT Reform Options for Japan; A. Timing; B. Revenue-neutral Reform Away from CIT , 2. Summary of Estimated Effects of Lower CIT Rate by 1 Percent of GDPC. CIT Base Broadening and Rate Reduction; 7. Tax Expenditures in the CIT; 8. Loss Carry Away; 9. Personal Income Tax Rate on Earned Dividends, 2013; D. Allowance for Corporate Equity; VI. Conclusions; References; Appendix; I. Allowance for Corporate Equity , English
    Additional Edition: ISBN 1-4983-0009-X
    Additional Edition: ISBN 1-322-11000-X
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    FU Berlin
  • 4
    Online Resource
    Online Resource
    Health Spending in Japan : Macro-Fiscal Implications and Reform Options (2014)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edocfu_9958084564402883
    Format: 1 online resource (40 p.)
    ISBN: 1-4983-6062-9 , 1-4843-8821-6 , 1-4983-6398-9
    Series Statement: IMF Working Papers
    Content: Health spending has risen rapidly in Japan. We find two-thirds of the spending increase over 1990–2011 resulted from ageing, and the rest from excess cost growth. The spending level will rise further: ageing alone will raise it by 3½ percentage points of GDP over 2010–30, and excess cost growth at the rate observed over 1990–2011 will lead to an additional increase of 2–3 percentage points of GDP. This will require a sizable increase in government transfers. Japan can introduce micro- and macro-reforms to contain health spending, and financing options should be designed to enhance equity.
    Note: Description based upon print version of record. , Cover; Contents; I. Introduction; Figures; 1. Advanced Economies: Health Spending and Outcomes, 2009-11; 2. Japan: Fiscal Developments and Demographic Trend, 1960-2060; II. Anatomy of Health Care and Long-term Care Spending and Financing; A. Decomposition of Past Spending Increases; 3. Japan: Health Spending, 1960-2011; Tables; 1. Japan: Decomposition of Changes in Health Spending, 1970-2011; 4. OECD Countries: Decomposition of Changes in Health Spending; B. Spending and Financing Projections; 5. OECD Countries: Health Spending by Age Cohort; 6. Japan: Projected Health Spending, 2010-60 , 7. Fan Chart of Health Spending to GDP Ratio and Sensitivity to Population Dynamics8. Effect of Healthy Ageing; 9. Japan: Premium Contributions and Patient Copayments for Health Care by Age Cohort, 2010; 10. Japan: Projected Financing Mix of Health Spending, 2010-30; 11. Japan: Premium Contributions for Health Care by Age Cohort, 2010-30; III. Reform Options; A. Options to Contain Health Spending Growth; 2. Japan: Comparison of Projected Increases in Health Spending, 2010-60; 3. OECD Countries: Health Care System Characteristics, 2011 or Latest Year Available , 12. Japan: Price Index of HC and LTC Services and Per-capita Health Spending, 2003-1113. Japan: Per-capita HC Spending by the Elderly, Their Length of Hospital Stay, and the Number of Beds Per-capita, by Prefecture; B. Options to Raise Copayments and Premium Contributions; 14. OECD Countries: Out of Pocket Payments, 2011 or Latest Year Available; C. Estimated fiscal savings; IV. Concluding Remarks; 4. Japan: Estimated Fiscal Savings from Reform Options; Box; 1. Japan's Health System; Appendices; I. Two Sources for Health Spending Data; II. Methodology to Project Contribution Rates , III. Institutional Indicators of Health Care Systems in OECD CountriesReferences , English
    Additional Edition: ISBN 1-4983-6527-2
    Additional Edition: ISBN 1-322-10990-7
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    FU Berlin
  • 5
    Online Resource
    Online Resource
    Health Spending in Japan : Macro-Fiscal Implications and Reform Options (2014)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edoccha_9958084564402883
    Format: 1 online resource (40 p.)
    ISBN: 1-4983-6062-9 , 1-4843-8821-6 , 1-4983-6398-9
    Series Statement: IMF Working Papers
    Content: Health spending has risen rapidly in Japan. We find two-thirds of the spending increase over 1990–2011 resulted from ageing, and the rest from excess cost growth. The spending level will rise further: ageing alone will raise it by 3½ percentage points of GDP over 2010–30, and excess cost growth at the rate observed over 1990–2011 will lead to an additional increase of 2–3 percentage points of GDP. This will require a sizable increase in government transfers. Japan can introduce micro- and macro-reforms to contain health spending, and financing options should be designed to enhance equity.
    Note: Description based upon print version of record. , Cover; Contents; I. Introduction; Figures; 1. Advanced Economies: Health Spending and Outcomes, 2009-11; 2. Japan: Fiscal Developments and Demographic Trend, 1960-2060; II. Anatomy of Health Care and Long-term Care Spending and Financing; A. Decomposition of Past Spending Increases; 3. Japan: Health Spending, 1960-2011; Tables; 1. Japan: Decomposition of Changes in Health Spending, 1970-2011; 4. OECD Countries: Decomposition of Changes in Health Spending; B. Spending and Financing Projections; 5. OECD Countries: Health Spending by Age Cohort; 6. Japan: Projected Health Spending, 2010-60 , 7. Fan Chart of Health Spending to GDP Ratio and Sensitivity to Population Dynamics8. Effect of Healthy Ageing; 9. Japan: Premium Contributions and Patient Copayments for Health Care by Age Cohort, 2010; 10. Japan: Projected Financing Mix of Health Spending, 2010-30; 11. Japan: Premium Contributions for Health Care by Age Cohort, 2010-30; III. Reform Options; A. Options to Contain Health Spending Growth; 2. Japan: Comparison of Projected Increases in Health Spending, 2010-60; 3. OECD Countries: Health Care System Characteristics, 2011 or Latest Year Available , 12. Japan: Price Index of HC and LTC Services and Per-capita Health Spending, 2003-1113. Japan: Per-capita HC Spending by the Elderly, Their Length of Hospital Stay, and the Number of Beds Per-capita, by Prefecture; B. Options to Raise Copayments and Premium Contributions; 14. OECD Countries: Out of Pocket Payments, 2011 or Latest Year Available; C. Estimated fiscal savings; IV. Concluding Remarks; 4. Japan: Estimated Fiscal Savings from Reform Options; Box; 1. Japan's Health System; Appendices; I. Two Sources for Health Spending Data; II. Methodology to Project Contribution Rates , III. Institutional Indicators of Health Care Systems in OECD CountriesReferences , English
    Additional Edition: ISBN 1-4983-6527-2
    Additional Edition: ISBN 1-322-10990-7
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Charité
  • 6
    Online Resource
    Online Resource
    Policy Uncertainty in Japan / (2017)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edoccha_9959232473902883
    Format: 1 online resource (48 pages) : , illustrations (some color), tables, graphs, charts.
    ISBN: 1-4843-0236-2 , 1-4843-0244-3
    Series Statement: IMF Working Papers
    Content: We develop new economic policy uncertainty (EPU) indices for Japan from January 1987 onwards building on the approach of Baker, Bloom and Davis (2016). Each index reflects the frequency of newspaper articles that contain certain terms pertaining to the economy, policy matters and uncertainty. Our overall EPU index co-varies positively with implied volatilities for Japanese equities, exchange rates and interest rates and with a survey-based measure of political uncertainty. The EPU index rises around contested national elections and major leadership transitions in Japan, during the Asian Financial Crisis and in reaction to the Lehman Brothers failure, U.S. debt downgrade in 2011, Brexit referendum, and Japan’s recent decision to defer a consumption tax hike. Our uncertainty indices for fiscal, monetary, trade and exchange rate policy co-vary positively but also display distinct dynamics. VAR models imply that upward EPU innovations foreshadow deteriorations in Japan’s macroeconomic performance, as reflected by impulse response functions for investment, employment and output. Our study adds to evidence that credible policy plans and strong policy frameworks can favorably influence macroeconomic performance by, in part, reducing policy uncertainty.
    Additional Edition: ISBN 1-4843-0067-X
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Charité
  • 7
    Online Resource
    Online Resource
    Policy Uncertainty in Japan / (2017)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edocfu_9959232473902883
    Format: 1 online resource (48 pages) : , illustrations (some color), tables, graphs, charts.
    ISBN: 1-4843-0236-2 , 1-4843-0244-3
    Series Statement: IMF Working Papers
    Content: We develop new economic policy uncertainty (EPU) indices for Japan from January 1987 onwards building on the approach of Baker, Bloom and Davis (2016). Each index reflects the frequency of newspaper articles that contain certain terms pertaining to the economy, policy matters and uncertainty. Our overall EPU index co-varies positively with implied volatilities for Japanese equities, exchange rates and interest rates and with a survey-based measure of political uncertainty. The EPU index rises around contested national elections and major leadership transitions in Japan, during the Asian Financial Crisis and in reaction to the Lehman Brothers failure, U.S. debt downgrade in 2011, Brexit referendum, and Japan’s recent decision to defer a consumption tax hike. Our uncertainty indices for fiscal, monetary, trade and exchange rate policy co-vary positively but also display distinct dynamics. VAR models imply that upward EPU innovations foreshadow deteriorations in Japan’s macroeconomic performance, as reflected by impulse response functions for investment, employment and output. Our study adds to evidence that credible policy plans and strong policy frameworks can favorably influence macroeconomic performance by, in part, reducing policy uncertainty.
    Additional Edition: ISBN 1-4843-0067-X
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    FU Berlin
  • 8
    Online Resource
    Online Resource
    Automatic Adjustment Mechanisms in Asian Pension Systems? / (2016)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edocfu_9959301373802883
    Format: 1 online resource (30 pages) : , illustrations (some color), graphs, tables.
    ISBN: 1-4755-6910-6 , 1-4755-6913-0
    Series Statement: IMF Working Papers
    Content: Automatic adjustment mechanisms (AAMs)—rules ensuring that certain characteristics of a pension system respond to demographic, macroeconomic and financial developments, in a predetermined fashion and without the need for additional intervention—have been introduced in many OECD countries to tackle public pension schemes’ deteriorating financial sustainability. Incorporating AAMs—in particular linking retirement age to life expectancy—can be an important part of pension reforms in Asia. If implemented early, AAMs could help prevent the need for sharp adjustments in the future, increase the predictability and inter-generational equity of pension systems and enhance confidence.
    Additional Edition: ISBN 1-4755-6033-8
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    FU Berlin
  • 9
    Online Resource
    Online Resource
    Fading Ricardian Equivalence in Ageing Japan / (2016)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edoccha_9959301376402883
    Format: 1 online resource (19 pages).
    ISBN: 1-4755-4173-2
    Series Statement: IMF Working Papers
    Content: Japan seems to be turning less Ricardian, a trend set to continue. First, the discount wedge seems to have risen, suggesting that consumers have become more myopic. Second, some evidence points to the possibility that an increasing number of households are liquidity constrained. If these developments continue, the impact of fiscal policy on the economy will gradually rise. While this will facilitate using fiscal policy to manage the economic cycle, it also calls for starting fiscal consolidation soon and in a gradual and steady manner, given the unsustainable public debt and the likely increasing challenges in funding the government's rising debt domestically.
    Additional Edition: ISBN 1-4755-4178-3
    Additional Edition: ISBN 1-4755-4164-3
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    Charité
  • 10
    Online Resource
    Online Resource
    Fading Ricardian Equivalence in Ageing Japan / (2016)
    Washington, D.C. :International Monetary Fund,
    Details
    UID:
    edocfu_9959301376402883
    Format: 1 online resource (19 pages).
    ISBN: 1-4755-4173-2
    Series Statement: IMF Working Papers
    Content: Japan seems to be turning less Ricardian, a trend set to continue. First, the discount wedge seems to have risen, suggesting that consumers have become more myopic. Second, some evidence points to the possibility that an increasing number of households are liquidity constrained. If these developments continue, the impact of fiscal policy on the economy will gradually rise. While this will facilitate using fiscal policy to manage the economic cycle, it also calls for starting fiscal consolidation soon and in a gradual and steady manner, given the unsustainable public debt and the likely increasing challenges in funding the government's rising debt domestically.
    Additional Edition: ISBN 1-4755-4178-3
    Additional Edition: ISBN 1-4755-4164-3
    Language: English
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
    Online Resource
    FU Berlin
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