Narrow search
Showing 1 - 6 of 6
Cover Image
The household expenditure response to a consumption tax rate increase
Cashin, David - 2017 - Version: March 28, 2017
Persistent link: https://www.econbiz.de/10011708651
Cover Image
The intertemporal substitution and income effects of a VAT rate increase : evidence from Japan
Cashin, David; Unayama, Takashi - 2011
One of the biggest political issues in Japan is an increase in the rate of value added tax (VAT). In this paper, we evaluate its impact on household expenditure, using Japans April 1997 VAT rate increase from three to five percent as a case study. A rate increase induces price hikes, and...
Persistent link: https://www.econbiz.de/10009154526
Cover Image
Short-run distributional effects of VAT rate change : evidence from a consumption tax rate increase in Japan
Cashin, David; Unayama, Takashi - 2012
Persistent link: https://www.econbiz.de/10009566578
Cover Image
Measuring intertemporal substitution in consumption : evidence from a VAT increase in Japan
Cashin, David; Unayama, Takashi - In: The review of economics and statistics 98 (2016) 2, pp. 285-297
Persistent link: https://www.econbiz.de/10011477175
Cover Image
The spending and consumption response to a VAT rate increase
Cashin, David; Unayama, Takashi - In: National tax journal 74 (2021) 2, pp. 313-346
Persistent link: https://www.econbiz.de/10012548878
Cover Image
The impact of a permanent income shock on consumption : evidence from Japan's 2014 VAT increase
Cashin, David; Unayama, Takashi - 2016
Persistent link: https://www.econbiz.de/10012128773