publication . Preprint . 2001

"Intergovernmental Allocation of Value Added Tax in Japan: International comparison" (in Japanese)

Nobuki Mochida;
Open Access
  • Published: 01 May 2001
Abstract
There seems to be broad consensus in the literature that comprehensive VATs are most appropriately assigned to the central level of government. Japan's Local Consumption Tax is unique in the sense that it combines origin-based piggy backing on the national VAT with a clearing system that is intended to reflect the destination principle indirectly. This paper seeks to assess LCT in the light of general criteria; equity, efficiency and administrative simplicity. Studying international experiences and recent development of tax theory, this paper argues the case for destination principle as a principle of tax on interregional goods and service flow. Finally, we inve...
Subjects
ACM Computing Classification System: ComputingMilieux_GENERAL

Boadway Robin W. and Harry M. Kitchen, 1999, ch.5, Charles E. Mclure jr., ed., 1983 Boadway Robin W. and Harry M. Kitchen, 1999, pp.468-475 Boadway Robin W., Paul A. Hobson and Nobuki Mochida, 5

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