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.
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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)|
|Keywords:||consumptions tax; Japanese consumption tax|
Reproduced with permission from the Journal of Australian Taxation
|Date Deposited:||07 Sep 2009 04:42|
|FoR Codes:||18 LAW AND LEGAL STUDIES > 1801 Law @ 100%|
|SEO Codes:||97 EXPANDING KNOWLEDGE @ 100%|