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Full-Text Articles in Tax Law
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 …
Tax Reform In The 113th Congress: Insights And Analysis, Russell W. Sullivan
Tax Reform In The 113th Congress: Insights And Analysis, Russell W. Sullivan
William & Mary Annual Tax Conference
No abstract provided.