Short-run distributional effects of VAT rate change : evidence from a consumption tax rate increase in Japan

David Cashin; Unayama Takashi

Year of publication:	2012
Authors:	Cashin, David ; Unayama, Takashi
Publisher:	Tokyo : Research Inst. of Economy, Trade and Industry
Subject:	Umsatzsteuer \| Sales tax \| Steuererhöhung \| Tax increase \| Steuerwirkung \| Tax effects \| Verteilungswirkung \| Distributional effect \| Konsumentenverhalten \| Consumer behaviour \| Japan

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