haku: @indexterm VALUE ADDED TAX / yhteensä: 98
viite: 23 / 98
| Tekijä: | Tajika, E. |
| Otsikko: | The VAT in Japan |
| Lehti: | Hitotsubashi Journal of Economics
1995 : JUN, VOL. 36:1, p. 33-46 |
| Asiasana: | JAPAN ECONOMICS VALUE ADDED TAX |
| Kieli: | eng |
| Tiivistelmä: | The VAT came into being in Japan in 1988 after the struggle of three Prime Ministers. This is one of the most significant tax reforms in Japan after the War, and this paper unveils the background and the nature of this reform. Emphasis is put on the concessions offered by the government to small and medium-size firms. The paper concludes that a revenue-beats-everything approach toward tax policy could eventually be very costly in terms of postponing long overdue reform of inefficient sectors of the economy. |
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