日本政府2014年6月披露了修订后的新经济增长战略,其中包含的降低公司所得税税率这一条并未引发公众的惊讶。在经济合作与发展组织(OECD)众多工业化国家中,日本的税率一直位居前列,大部分企业都超过了35%(图1)。当日本需要催动经济增长时,企业所得税被认为是最具有增长扭曲效应的税种。那么,日本能否承受更低的税率?在最近一期针对日本的工作报告中,IMF认 The Japanese government disclosed in June 2014 a revised strategy for a new economic growth that included a reduction in the corporate income tax rate that did not arouse public alarm. Of the many industrialized countries in the Organization for Economic Co-operation and Development (OECD), Japan has been at the top of the tax rate, with most enterprises exceeding 35% (Figure 1). When Japan needed to catalyze economic growth, corporate income tax was considered the most tax-effect of growth distortions. So, Japan can withstand a lower tax rate? In a recent report on Japan’s work, IMF recognize