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Raising the Consumption Tax in Japan: Why, When, How?

Author/Editor: Kang, Kenneth | Keen, Michael | Pradhan, Mahmood | Mooij, Ruud A.
Electronic Access: Free Full Text (PDF file size is 606KB)
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Summary: The note will make the case for a substantial increase in the VAT in Japan as a core measure of fiscal consolidation, assess its macroeconomic impact (on real activity and inflationary expectations), consider key elements in its design and implementation (dealing with the distributional consequences; ‘big-bang’ versus preannounced step increases); the importance of retaining a single rate and adopting compensating spending measures as needed) and a range of related issues (such as the pros and (likely even larger) cons of earmarking).
 
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Series: Staff Discussion Notes No. 11/13
Frequency: Annually
Subject(s): Value added tax | Japan | Tax revenues | Consumption taxes | Tax increases | Revenue measures
 
English  
    Published:   June 16, 2011        
    ISBN/ISSN:   9781463902889   Format:   Paper
    Stock No:   SDNEA2011013   Pages:   21
    Price:   US$20.00        
English  
    Published:   June 16, 2011        
    ISBN/ISSN:   978-1-58906-960-2 / 2221-030X   Format:   A web quality merged PDF
    Stock No:   SDNET2011013   Pages:   21
    Price:   Free        
     
Academic Rate: US$20.00
Please address any questions about this title to publications@imf.org.