The regressivity of a value added tax : tax credit method and subtraction method ; a Japanese case
Year of publication: |
1994
|
---|---|
Authors: | Tamaoka, Masayuki |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 15.1994, 2, p. 57-73
|
Subject: | Umsatzsteuer | Sales tax | Japan | Welt | World |
-
Virtues and fallacies of VAT : an evaluation after 50 years
Brederode, R. F. W. van, (2021)
-
Offshore production and the base of import taxation
Lloyd, Peter J., (1993)
-
Value-added taxes : a comparative analysis
(1992)
- More ...
-
Alternative ways to the harmonization of the tax systems in the EU? : The ACE system and CBIT
Tamaoka, Masayuki, (1994)
-
Tax Morale and Tax Resistance : Evidence from an Internet Survey in Japan
Miyazaki, Tomomi, (2022)
-
Topics in tax policy : evidence from an internet survey in Japan
Miyazaki, Tomomi, (2021)
- More ...