IDEAS home Printed from https://ideas.repec.org/h/spr/spbchp/978-981-19-0478-3_2.html
   My bibliography  Save this book chapter

A Brief Look at Japan’s October 2019 Consumption Tax Hike

In: Tax Morale and Tax Resistance

Author

Listed:
  • Tomomi Miyazaki

    (Kobe University)

  • Masayuki Tamaoka

    (Kobe University)

  • Ayu Tomita

    (Kobe University)

  • Keigo Kameda

    (Kwansei Gakuin University)

  • Akihiro Kawase

    (Toyo University)

  • Katsuyoshi Nakazawa

    (Toyo University)

  • Hiroyuki Ono

    (Toyo University)

  • Naoko Yokoyama

    (Osaka Sangyo University)

Abstract

As shown in some textbooks, such as Gruber (Public finance and public policy, Worth Publishers, New York, 2019), five common types of taxes encompass taxes on earnings (or payroll tax), individual annual income, corporate income, wealth, and consumption. A consumption tax levied on a specific good is an excise tax. Consumption tax in Japan is not an excise tax; it is imposed on a broad range of consumption goods. The Ministry of Finance, Japan (hereafter the MOF), declares that “consumption tax is levied widely and fairly on consumption in general (Please refer to https://www.mof.go.jp/english/tax_policy/publication/tax007/e_06.pdf ).

Suggested Citation

  • Tomomi Miyazaki & Masayuki Tamaoka & Ayu Tomita & Keigo Kameda & Akihiro Kawase & Katsuyoshi Nakazawa & Hiroyuki Ono & Naoko Yokoyama, 2022. "A Brief Look at Japan’s October 2019 Consumption Tax Hike," SpringerBriefs in Economics, in: Tax Morale and Tax Resistance, chapter 0, pages 3-7, Springer.
    • Handle: RePEc:spr:spbchp:978-981-19-0478-3_2
    DOI: 10.1007/978-981-19-0478-3_2
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:spbchp:978-981-19-0478-3_2. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.