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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 …
Persistent link: https://www.econbiz.de/10009154526
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A better local business tax : the BVT
Bird, Richard M. - 2014
Persistent link: https://www.econbiz.de/10010374108
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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
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The response of firms to eligibility thresholds : evidence from the Japanese value-added tax
Onji, Kazuki - 2008
Persistent link: https://www.econbiz.de/10003816242
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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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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
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The evolution of potential VAT revenues and c-efficiency in advanced economies
Ueda, Junji - 2017
results from a panel of EU member countries and Japan suggest that the cyclicality of C-efficiency is explained by the …
Persistent link: https://www.econbiz.de/10011705063
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Are SMEs avoiding compliance costs? : evidence from VAT reforms in Japan
Suzuki, Takafumi; Kawakubo, Takafumi - 2022
Persistent link: https://www.econbiz.de/10013449156
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Cross-border shopping, e-commerce, and consumption tax revenues in Japan
Adachi, Yoshimi; Ogawa, Hikaru - 2022
Persistent link: https://www.econbiz.de/10013463880
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Media influence on public attitudes toward Japan's value-added tax
Hori, Masahiro - 2023
Persistent link: https://www.econbiz.de/10014296407