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Public Policy Review |
| Vol. 21 No. 2 Policy Research Institute |
| The Development of AI and the Post-Pandemic Economy, Society, and Tax Policy |
| CONTENTS |
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Generative AI and Taxation―From Robot Taxation to AI Applications(PDF:606KB) （September 2025） |
| WATANABE Tetsuya |
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Fundamental Corporate Tax Reform: Exploring a New Corporate Tax System with Destination-Based Cash Flow Taxation and Residual Profit Allocation(PDF:984KB)（September 2025） |
| BAMBA Yasuo KOBAYASHI Yohei |
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