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

Tomomi Miyazaki, Masayuki Tamaoka (), Ayu Tomita (), Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono () and Naoko Yokoyama ()
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Masayuki Tamaoka: Kobe University
Ayu Tomita: Kobe University
Hiroyuki Ono: Toyo University
Naoko Yokoyama: Osaka Sangyo University

Chapter Chapter 2 in Tax Morale and Tax Resistance, 2022, pp 3-7 from Springer

Abstract: 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 ).

Date: 2022
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DOI: 10.1007/978-981-19-0478-3_2

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