Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 2 of 2

Full-Text Articles in Entire DC Network

A Technological Approach To Reforming Japan's Consumption Tax, Richard Thompson Ainsworth Dec 2013

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 …


Successes, Failures, And Remaining Issues Of The Justice System Reform In Japan: An Introduction To The Symposium Issue, Setsuo Miyazawa Jan 2013

Successes, Failures, And Remaining Issues Of The Justice System Reform In Japan: An Introduction To The Symposium Issue, Setsuo Miyazawa

Faculty Scholarship

No abstract provided.