Hashimoto, Kyoji; Otake, Fumio; Atoda, Naosumi; Saito, Shin - In: Japanese Economy 19 (1990) 1, pp. 31-60
A tax reform influences households in many ways. Income tax reform influences the disposable income of households, and a reform of indirect tax influences the prices of goods and services. Furthermore, the changes in disposable income or in prices are thought to influence the consumption...
