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Japan's VAT and its aftermath
Ishi, Hiromitsu - In: Hitotsubashi journal of economics 33 (1992) 1, pp. 19-48
Persistent link: https://www.econbiz.de/10001128392
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The political economy of the consumption tax
Hosaka, Naotatsu - In: Japanese economic studies : a journal of translations 18 (1990) 4, pp. 19-47
Persistent link: https://www.econbiz.de/10001092701
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The regressivity of a value added tax : tax credit method and subtraction method ; a Japanese case
Tamaoka, Masayuki - In: Fiscal studies : the journal of the Institute for … 15 (1994) 2, pp. 57-73
Persistent link: https://www.econbiz.de/10001161533
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La réforme fiscale de 1989 et l'introduction de la TVA au Japon
Nicolle, Pierre - In: Revue française de finances publiques : RFFP (1993), pp. 111-134
Persistent link: https://www.econbiz.de/10001151822
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The VAT in Japan
Tajika, Eiji - In: Hitotsubashi journal of economics 36 (1995) 1, pp. 33-45
Persistent link: https://www.econbiz.de/10001186865
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The value-added tax in Japan : a numer. general equilibrium evaluation
Ichioka, Osamu - In: Journal of the Japanese and international economies : … 2 (1988) 1, pp. 11-41
Persistent link: https://www.econbiz.de/10001055041
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Measuring intertemporal substitution in consumption : evidence from a VAT increase in Japan
Cashin, David; Unayama, Takashi - In: The review of economics and statistics 98 (2016) 2, pp. 285-297
Persistent link: https://www.econbiz.de/10011477175
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The efficiency consequence of a political compromise in the Japanese tax reform of 1989
Onji, Kazuki - In: Japan and the world economy : international journal of … 31 (2014), pp. 54-64
Persistent link: https://www.econbiz.de/10010495763
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Measuring the burden of indirect taxation including consumption tax in Japan by income group
Adachi, Yoshimi; Uemura, Toshiyuki; Saitoh, Yurie - In: Public finance and management : PFM 17 (2017) 3, pp. 235-258
Persistent link: https://www.econbiz.de/10011897345
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Reducing the cyclical variability of local taxes in Japan using a three-factor tax base
D'Arcy, John - In: Journal of international business and economics : JIBE 15 (2015) 2, pp. 95-106
Persistent link: https://www.econbiz.de/10011384124