Staff Discussion Notes

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

By Kenneth H Kang, Michael Keen, Mahmood Pradhan, Ruud A. de Mooij

June 16, 2011

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Kenneth H Kang, Michael Keen, Mahmood Pradhan, and Ruud A. de Mooij Raising the Consumption Tax in Japan: Why, When, How?, (USA: International Monetary Fund, 2011) accessed December 13, 2024

Disclaimer: This Staff Discussion Note represents the views of the authors and does not necessarily represent IMF views or IMF policy. The views expressed herein should be attributed to the authors and not to the IMF, its Executive Board, or its management. Staff Discussion Notes are published to elicit comments and to further debate.

Summary

Staff Discussion Notes showcase the latest policy-related analysis and research being developed by individual IMF staff and are published to elicit comment and to further debate. These papers are generally brief and written in nontechnical language, and so are aimed at a broad audience interested in economic policy issues. This Web-only series replaced Staff Position Notes in January 2011.

Subject: Consumption, Fiscal consolidation, Fiscal policy, National accounts, Public debt, Revenue administration, Taxes, Value-added tax

Keywords: Consumption, Consumption tax, Fiscal adjustment, Fiscal consolidation, Global, Japan, Rate, Rate differentiation, SDN, Social security, Value-added tax, VAT, VAT base, VAT increase, VAT rate, VAT reform, VAT revenue

Publication Details

  • Pages:

    21

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

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  • Series:

    Staff Discussion Notes No. 2011/013

  • Stock No:

    SDNEA2011013

  • ISBN:

    9781463902889

  • ISSN:

    2617-6750