The Japanese consumption tax experience: lessons for Australia?
Dabner, Justin (2002) The Japanese consumption tax experience: lessons for Australia? Journal of Australian Taxation, 5 (2). pp. 185-212.
|PDF (Published Version) - Repository staff only - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader|
View at Publisher Website: http://www.buseco.monash.edu.au/blt/jat/...
Great controversy has raged in Australia over the impact of the Goods and Services Tax at both the macro and microeconomic levels. In particular it has been argued that the tax imposes unacceptably high compliance costs on small businesses. Japan is said to be a country of small shopkeepers and so, not surprisingly, a similar controversy brewed when the Value Added Tax was first mooted for that country. To quell these concerns the Japanese consumption tax contains special features to minimize the impact on small business. This article explores whether there are any lessons for Australia from the Japanese experience.
|Item Type:||Article (Refereed Research - C1)|
Reproduced with permission from the Journal of Australian Taxation
|Keywords:||consumptions tax; Japanese consumption tax|
|FoR Codes:||18 LAW AND LEGAL STUDIES > 1801 Law @ 100%|
|SEO Codes:||97 EXPANDING KNOWLEDGE @ 100%|
|Deposited On:||07 Sep 2009 14:42|
|Last Modified:||13 Feb 2011 05:11|
Last 12 Months: 0
Repository Staff Only: item control page