At the same time, the effective corporate-tax rate in Japan is higher than it is elsewhere, making it difficult for Japan to attract investment, foreign or domestic. In order to survive international tax competition – and thus be able to rely on corporate taxes as a source of revenue – Japan’s corporate-tax rate should be lowered in the long run.
提高日本消费税率的理由很多。日本政府背着巨大的债务负担，其消费税率显著低于欧洲增值税率的普遍水平。与此同时，日本的有效公司税率高于其他国家，这导致日本难以吸引国内外投资。为了重振国际税收竞争力——从而能够依赖公司税作为收入源——从长期看日本的公司税率应该降低。