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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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Electronic tax fraud : are there "sales Zappers" in Japan?
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 11 (2009), pp. 1-34
Persistent link: https://www.econbiz.de/10003851266
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Import demand for quality in the Japanese beef market
Miljkovic, Dragan; Jin, Hyun - In: Agricultural and resource economics review : ARER 35 (2006) 2, pp. 276-284
Persistent link: https://www.econbiz.de/10003418154
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Virtual intermediaries : consumption tax problems in Japan, Europe, and the United States ; the case of the virtual travel agent
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 12 (2010), pp. 25-48
Persistent link: https://www.econbiz.de/10003974169
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VAT in Japan with a focus on international transactions
Watanabe, Satoshi - In: Bulletin for international taxation 61 (2007) 9/10, pp. 379-386
Persistent link: https://www.econbiz.de/10003687618
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Taxing services under the EU VAT and Japanese consumption tax : a comparative assessment of new EU place of taxation rules for services and intangibles
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 8 (2006), pp. 1-42
Persistent link: https://www.econbiz.de/10003387848
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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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The response of firms to eligibility thresholds : evidence from the Japanese value-added tax
Onji, Kazuki - In: Journal of public economics 93 (2009) 5/6, pp. 766-775
Persistent link: https://www.econbiz.de/10003858067
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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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Main issues for a good value added tax system
Nishiyama, Yumi - In: Public policy review 8 (2012) 5, pp. 683-704
Persistent link: https://www.econbiz.de/10009691886