"Perspective on the Subnational VAT" (in Japanese)
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.
|Date of creation:||May 2010|
|Date of revision:|
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