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Persistent link: https://www.econbiz.de/10003520255
Local governments in Japan account for about 80 per cent of general government spending when excluding social security … Germany. We show that in Japan this was not the case and that so far local governments do participate in the stabilisation …
Persistent link: https://www.econbiz.de/10010512340
Persistent link: https://www.econbiz.de/10001525753
Persistent link: https://www.econbiz.de/10001400186
Japan. Since the early Nineties, the Japanese economy has been experiencing a period of stagnation characterised by …
Persistent link: https://www.econbiz.de/10013105720
This paper discusses whether, and the extent to which, Japan supports the use of tax laws to encourage economic … introduction of historical background, the paper describes international aspects of Japan's tax system, measures to counter harmful …
Persistent link: https://www.econbiz.de/10013015737
This paper studies the extent to which the impact of tax policy on consumer spending differs between temporary and permanent, as well as anticipated and unanticipated tax changes. To discriminate between them, we use institutional information such as legal distinction between temporary and...
Persistent link: https://www.econbiz.de/10012471538
Past government spending in Japan is currently imposing a significant fiscal burden that is reflected in a net debt to …
Persistent link: https://www.econbiz.de/10013076179
We use firm-level panel data to explore the extent to which fixed investment responds to tax reforms in 14 OECD countries. Previous studies have often found that investment does not respond to changes in the marginal cost of investment. We identify some of the factors responsible for this...
Persistent link: https://www.econbiz.de/10012774996