Short-run Distributional Effects of VAT Rate Change: Evidence from a consumption tax rate increase in Japan

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David CASHIN; UNAYAMA Takashi;
(2012)

Households will purchase more items than usual prior to a value added tax (VAT) rate increase in order to avoid taxation. Since this type of arbitrage requires resources such as shopping time and storage space, the impacts of tax increases vary across households, which ... View more
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