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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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The Traditional Framework of Indirect Taxes

The Traditional Framework of Indirect Taxes

(p.251) 14 The Traditional Framework of Indirect Taxes
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

Examines indirect tax reform movements in the late 1980s before the introduction of a broad‐based consumption tax: VAT. Needless to say, the adoption of VAT had a close bearing upon the changes in existing excise taxes, such as alcoholic beverages, tabacco, petrol, and commodity taxes.

Keywords:   ad valorem tax, consumption tax, earmarked taxes, excise taxes, indirect taxation, selective taxes, single‐level taxes, specific tax, tax reform, value‐added tax

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