Open Access. Powered by Scholars. Published by Universities.®
- Publication
- Publication Type
Articles 1 - 2 of 2
Full-Text Articles in Entire DC Network
A Technological Approach To Reforming Japan's Consumption Tax, Richard Thompson Ainsworth
A Technological Approach To Reforming Japan's Consumption Tax, Richard Thompson Ainsworth
Faculty Scholarship
Significant change has been forecast for the Japanese Consumption Tax. Revenue needs are pressing, and the Consumption Tax appears to be underutilized. Should the rate be doubled from 5% to 10%, or more? If so, will rate increases necessitate further structural changes – recasting this annual credit-subtraction levy into a European style credit-invoice VAT? These options have not proven to be politically palatable, but they are directions that have been under active consideration.
On October 1, 2013 the Japanese Cabinet Office announced that the Consumption Tax would rise from 5% to 8% effective April 1, 2014. The rate will increase …
Taxation And Incentives In The Business Enterprise, David Gamage, Shruti Rana
Taxation And Incentives In The Business Enterprise, David Gamage, Shruti Rana
Shruti Rana
This book chapter discusses the tax perspective on business enterprise law with a comparative focus on the U.S. and Japan.