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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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The Traditional Framework of Indirect Taxes

The Traditional Framework of Indirect Taxes

Chapter:
(p.251) 14 The Traditional Framework of Indirect Taxes
Source:
The Japanese Tax System
Author(s):

Hiromitsu Ishi

Publisher:
Oxford University Press
DOI:10.1093/0199242569.003.0014

Examines indirect tax reform movements in the late 1980s before the introduction of a broad‐based consumption tax: VAT. Needless to say, the adoption of VAT had a close bearing upon the changes in existing excise taxes, such as alcoholic beverages, tabacco, petrol, and commodity taxes.

Keywords:   ad valorem tax, consumption tax, earmarked taxes, excise taxes, indirect taxation, selective taxes, single‐level taxes, specific tax, tax reform, value‐added tax

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