Advanced Search
MyIDEAS: Login

"Perspective on the Subnational VAT" (in Japanese)


Author Info

  • Nobuki Mochida

    (Faculty of Economics, University of Tokyo)

Registered author(s):


    The sales tax would seem to be a good candidate for subnational taxes. It is a broad based tax whose base is relatively evenly distributed across regions, and is a revenue raising component of the tax mix, rather than one used for redistributive purpose. The purpose of this paper is to investigate Japan's local VAT in the light of fiscal federalism theory and to offer feasible solution for the problems. We tried to pursue the goal of developing a sound and effective local VAT for Japan. We also investigated how it should be changed and proposed feasible solution designed to establish a solid and sustainable foundation for the future.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL:
    Download Restriction: no

    Bibliographic Info

    Paper provided by CIRJE, Faculty of Economics, University of Tokyo in its series CIRJE J-Series with number CIRJE-J-220.

    as in new window
    Length: 19 pages
    Date of creation: May 2010
    Date of revision:
    Handle: RePEc:tky:jseres:2010cj220

    Contact details of provider:
    Postal: Hongo 7-3-1, Bunkyo-ku, Tokyo 113-0033
    Phone: +81-3-5841-5644
    Fax: +81-3-5841-8294
    Web page:
    More information through EDIRC

    Related research



    No references listed on IDEAS
    You can help add them by filling out this form.



    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.


    Access and download statistics


    When requesting a correction, please mention this item's handle: RePEc:tky:jseres:2010cj220. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CIRJE administrative office).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.