Japan’s so-called “special measures for corporate tax” – ad hoc provisions that reduce or waive certain taxes for firms at particular times – have also contributed to sustaining the economy’s output gap. These measures not only distort resource allocation; they also often lead to collusion between businesses and government officials seeking opportunities to enter the private sector upon retirement.
日本的所谓“公司税特别措施”——即在特殊时期降低或免除某些税收的特别条款——也是日本经济出现产出缺口的原因之一。这些措施不但扭曲了资源配置；还往往导致企业与寻求在退休后进入私人部门的政府官员的冲突。取消这些措施极有利于增加公司税收入，并且不会拖累增长。