Value Added Tax Revisited: Toward a Reasonable Consumption Tax Reform in Japan

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Yukinobu Kitamura;

This paper explores a reasonable consumption tax (VAT) reform in Japan, after passing the tax reform bill in the Diet in August 2012. First, the macro (SNA) data indicates that tax revenue increases by about 12 trillion yen if the VAT rate is raised from 5% to 10%. Seco... View more
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