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How to rescue Japan : proposal of a staggered VAT reform
Vogelsang, Michael - 1999
Persistent link: https://www.econbiz.de/10001407022
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A numerical general equilibrium model of the Japanese economy and tax system
Ichioka, Osamu - 1986
Persistent link: https://www.econbiz.de/10000778959
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Studies in public finance and taxation
Itō, Han'ya - 1966
Persistent link: https://www.econbiz.de/10000325825
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A proposal for the Tax Commission : biometrics and certified software for the consumption tax
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 9 (2007), pp. 73-109
Persistent link: https://www.econbiz.de/10003497212
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Die japanische Umsatzsteuer
Berger, Jutta - 1999
Persistent link: https://www.econbiz.de/10001422894
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The value-added tax in Japan : a numer. general equilibrium evaluation
Ichioka, Osamu - In: Journal of the Japanese and international economies : … 2 (1988) 1, pp. 11-41
Persistent link: https://www.econbiz.de/10001055041
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The politics of taxation : the introduction of the GST into New Zealand, Canada, Japan and Australia
Blount, Simon - In: Australian tax forum : a journal of taxation policy, … 16 (2001) 4, pp. 439-462
Persistent link: https://www.econbiz.de/10001679921
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The evolution of potential VAT revenues and c-efficiency in advanced economies
Ueda, Junji - 2017
To understand the cyclical movements of value-added tax (VAT) revenues in advanced economies, this paper analyzes changes in the C-efficiency ratio by decomposing it into changes in the compliance and policy gaps between 2000 and 2014. The results from a panel of EU member countries and Japan...
Persistent link: https://www.econbiz.de/10011705063
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Virtues and fallacies of VAT : an evaluation after 50 years
Brederode, R. F. W. van (ed.) - 2021
Persistent link: https://www.econbiz.de/10014282783
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Consumption and tax policy in Japan during the 1990s : evidence from household data
Shimizutani, Satoshi - 2002
Persistent link: https://www.econbiz.de/10003780506