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Wikipedia related words
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|Fiscal policyOne of the things|
consumption tax(Consumption tax,British: consumption tax) IsIn 1953French Ministry of FinanceBureaucratsDevised byIndirect taxIs a kind of, Caused by the transaction of goods and servicesAdded valueIt is a mechanism to pay tax by paying attention to.
Tax directly on the person who consumesDirect consumption taxAnd, although the person who performed the consumption act is a taxpayer, he is not a taxpayer.Indirect consumption taxCan be classified into. The former "direct consumption tax" includes golf course usage tax, etc., and the taxpayer is the person who performed the consumption act, and the provider of the goods or service is the person who is obliged to collect and collect (special collection in the case of local tax). As an obligor), the tax will be collected on behalf of the taxable entity and paid to the taxable entity. The latter "indirect consumption tax" includes liquor tax, etc., and the taxpayer is the manufacturer, taker or seller of goods, or the provider of services, and differs depending on the tax item. Indirect sales tax further depends on whether the consumption of taxable goods and services is limited to specific ones.Individual consumption taxとGeneral consumption taxare categorized.
- consumption tax 
Since consumption occurs on the premise of the existence of income, by taxing consumption, income that cannot be fully grasped by income tax etc. will be indirectly taxed. However, because some income is used for savings, the amount of income and the amount of consumption do not always match, and consumersPropensity to consumeAffects the actual consumption tax burden.
General consumption tax
General consumption tax is further classified as follows.
- Single-step taxation
- Sales tax --For example, in retail sales tax, only the retailer to the final consumer is obliged to collect and collect.
- Multi-step taxation
- Value-added tax(Value-Added Tax:VAT), Or Goods and Services Tax:GST）
In the old Japanese economicsGeneral sales tax(General sales tax; GST) Is the model of the tax system.There are two types of general sales tax: single-stage taxation, which is taxed at one stage of manufacturing, wholesale, and retail, and multi-stage taxation, which is taxed at two or more stages.
If multi-stage taxation is adopted, a "pyramid effect" will occur in which the tax burden is passed on to the next stage, and by taxing different products in the same way, there will be a disparity in the tax burden on the products. .. In order to solve these problems, a method has been devised in which the taxpayer pays the consumption tax on the difference instead of the consumption tax on the sales. This is today's general consumption tax (VAT). General consumption tax can be divided into income-type value-added tax and consumption-type value-added tax according to the method of calculating value-added tax. In the former case, only the depreciation amount is allowed for the deduction of capital goods at the time of purchase calculation, but in the latter case, the entire amount of capital goods is deductible and only the consumption portion is taxable.
Although the consumption tax and the general consumption tax are similar in appearance, the general consumption tax also includes alternative elements derived from criticisms of direct taxes such as income tax and corporate tax levied on income.incomeIn the case of taxing taxpayers, it is costly for the government to know whether the taxpayer declares honest income and pays it correctly.fairThere are also many problems in terms of gender and levelness. People who are critical of direct tax demand a replacement by general consumption tax from the idea that "more accurate income can be grasped through spending on consumption."
General consumption tax was first introduced1954France, but its predecessor1917It is the "payment tax (la taxe sur les paiements)" introduced in. afterwards,1920"Sales tax (la taxe sur le chiffre d'affaires)",1936The name was changed to "la taxe à la production" and it became the current form. afterwards,1967ToCouncil of the European UnionIn Japan, it was confirmed that the tax system unification movement among member countries was promoted centering on the general consumption tax based on the consumption-type value-added tax similar to France, and based on this policy.1968ToWest GermanyChanged general sales tax to general consumption tax.
With this as a trigger1969To Netherlands,1970ToLuxembourg,1971Toベルギー,1973ToThe United Kingdom-イタリアAnd the conversion to general consumption tax has progressed among the member countries.Aiming to introduce it in Japan at the time of the Masayoshi Ohira Cabinet, 10 to 20 years after the introduction of other developed countries, after discussions, the VAT type consumption tax, which is a uniform product tax rate from sales tax with different tax amount for each product, was introduced in 1989. It will be introduced by the Takeshita Noboru Cabinet..Even after that, compared to other countries, "The reason why Japan cannot grow due to deflation is the consumption tax.", "" Dangerous impact "of 10% consumption tax ... Will Japan go to deflation mode again?", "Demand tax hike drastically reduces demand ... Concerned" deflationary spiral ""Opposition to the consumption tax is deep-rooted.
Individual consumption tax
Individual consumption tax(Selected excise duties) is the taxation of a particular or group of goods or services...The goods and services subject to taxation are specific and the tax rates are not unified.The tax rate is quantity, weight, strength, octane number,Alcohol degreeEtc. are used as a standard.
There are three types of taxable items that can be taxed by this method. They are specific based on the "luxury goods taxation" that is levied on luxury goods such as liquor and cigarettes, and the principle of benefit and beneficiary burden such as gasoline. "Purpose tax" on goods and services related to public services, "luxury goods, entertainment goods, service taxation" for other things, and luxury goods used in daily life but daily life It is levied on products that are not essential items. Once existed in JapanExcise taxMany of them are included in this.
The individual consumption tax was originallyDomestic consumption tax(excise) As16st centuryAt the endスペインWas continuing the war of independence from NetherlandsIt is said that it was started to raise military spending.EnglandThen, using this as an example, he tried to overcome the financial difficulties by introducing the domestic consumption tax. Against thisEngland ParliamentRepulsion,Puritan RevolutionBut ironically to get the military spending of the Revolutionary ArmyJohn pym,Oliver CromwellAdopted the domestic consumption tax.
Later, during the Restoration, it was the cause of the conflict between the royal power and the parliament.Purveyance rightAn agreement was reached to allow half of the domestic consumption tax as a donation for the life of the king instead of returning the king's power. After that, the domestic consumption tax was raised several times because of financial difficulties.1733At that time (first generation)prime ministerRobert WalpoleHas sought to further raise the domestic consumption tax in return for the reduction and abolition of land taxes and the reduction of tariffs.
On the other hand, political opponentsViscount BolingbruckWalpole withdrew the proposal because he was bitten and the people were in a riot due to their hardships. This is called an "excise crisis".Industrial revolutionAfter that, the policy of reducing the domestic consumption tax and passing it on to tariffs was adopted for industrial development.FranceThen.Jean-Baptiste ColbertWas hung along with the salt monopoly introduced byGavel(Gabelle) and aides derived from beverage tax are known,Absolutist periodSupported France's finances.GermanyHowever, although it was actively introduced after the latter half of the 17th century, it caused instability of people's lives and extreme dependence on individual consumption tax of national finance due to too high rate.Ferdinand LassalleReceived severe criticism from.
Besides this in the United StatesRevolutionary WarSometimes I imitated Britain and introduced an individual sales tax,1794TowhiskeyA whiskey rebellion against taxesGeorge WashingtonIt shook the administration.
in Japan,Edo PeriodpreviousFortune-MeikaIs equivalent to a kind of individual consumption tax, but the modern tax systemMeiji RestorationSince then, various indirect taxes have been introduced. EspeciallyLiquor taxAt one point, it accounted for the largest proportion of revenue. After the warShoup RecommendationWith the enforcement of the Consumption Tax Act, indirect taxes will be arranged twice.
Comprehensive consumption tax
Comprehensive consumption tax(General expenditure tax) isThe United Kingdom OfeconomistNicholas KaldorIn the method proposed byspendings tax(Expenditure tax) Also called. Individual consumer spending on goods and services incurred during the yearTax officeSelf-report toProgressive taxationPayment will be made based on the calculation of the tax amount. originallyincome taxInvented as a tax law that complementsCapital gainIt is said that taxes can be collected from income such as income in the form of taxation on expenditures, and that deposits and savings and their interest rates are not taxed because they do not correspond to expenditures, so they also save money and encourage savings.IndiaTemporary introduction was considered.
However, in order for everyone to make accurate payments, each individual should make an accurate record of their own spending and make an accurate record of their income, spending and savings.Balance sheetThere was no country that introduced it in earnest because it had to be created. In addition, since the tax office needs to know the income, expenditure, and savings information of all residents, it can be said that it is difficult to implement due to the complexity of clerical work.
Percentage of revenue in OECD countries
The ratio of tax revenue from general consumption tax to total tax revenue is 20.2% on average in OECD member countries. The ratio of tax revenue to GDP from general consumption tax is 6.8% on average in OECD member countries (2016).. By the way, among the OECD member countries, the countries belonging to the European Union have standard tax rates.15% or moreIs obliged to.. As of 2015, Japan has a national burden rate out of 33 OECD member countries excluding Turkey, which has no data.27 bitIs.. According to NHK, France has a high rate of 68.2% and Luxembourg, which ranks first, at 1%, which is high in Europe, and Japan's national burden rate is low overall. doing.Communicating the Japanese government's policy of aiming for "all generations" of social security for the elderly..民主党政権下の政府税制調査会専門家委員会委員を務めたServed as an expert committee member of the government tax system investigation committee under the Democratic Party of JapanYoshikazu MikiAoyama Gakuin University Faculty of Law professor pointed out that Japan has low burden and medium welfare, "Japan needs to choose between high welfare, high burden, low burden and low welfare, or intermediate medium burden and medium welfare. Miki said, "When a tax increase is needed, the public's understanding will not deepen unless politicians come to the fore and appeal for the need. Nevertheless, both the ruling party and the opposition party are trying to gain popularity in the election. , Convenient claims that appeal to the enhancement of social security and tax cuts at the same time are conspicuous. "Fiscal populismIs criticizing.. Average (standard) consumption tax rates for OECD member countries as of 2018About 19.6%According to Jiji Press, Sweden, which is a representative country with high welfare and high burden, has a high consumption tax rate of 25%, which is a high burden on the national burden, but it has great benefits such as free tuition to the university.In the United States, which has a national burden rate of 33.1% and low welfare and low burden, there is no consumption tax collected by the government, and states and cities set the tax rate and take retail sales tax (local tax).Japan is a medium-sized welfare and low-burden country, Shinichi FukudaTodaiThe professorAppropriate burden due to tax increaseOr,Government bond costsWhen combined withAnnual expenditureSocial security costs, which account for 58% of the total and continue to expand, are about 36 trillionNeeds discussion of reduction options..木寺元は日本の消費税が他国より低い理由に取引高税失敗とシャウプ勧告で官僚主導時代に一般消費税の導入自体が遅れたこと、一般消費税導入を目指した時の自民党政権が選挙に負け続けたことで、「相当な覚悟がないと消費税には手を出せない」という空気が政界で支配的となったからと解説しているKijimoto said that the introduction of the general consumption tax was delayed during the bureaucratic initiative due to the failure of the transaction volume tax and the Shaup recommendation because the consumption tax in Japan was lower than in other countries, and the LDP administration when aiming to introduce the general consumption tax was elected He explained that as he continued to lose, the air that "you can't deal with the consumption tax unless you have a good deal of preparedness" became dominant in the political world..
|VAT tax rate (%)||Of total tax revenue|
VAT ratio (%)
|Occupy in GDP|
VAT revenue ratio (%)
|チ ェ コ||21.0||21.7||7.4|
|The United Kingdom||20.0||20.8||6.8|
|イ ス ラ エ ル||17.0||24.1||7.5|
|カナダ||5.0 (national tax) + 8-10 (state tax that varies from state to state)||13.5||4.4|
System of each country
- 1954 --In the previous yearFrench Ministry of FinanceInvented by Maurice Lauré, the bureaucrat of the world, introduced the old value-added tax system for the first time in the world
- 1964 --Introduced in Finland
- 1967 --Introduced in Denmark.. EC閣僚理事会において、フランスのような一般消費税を中心とした加盟国間で税制統一を推進することを加盟各国が確認At the Council of the European Union, member countries confirm that tax system unification will be promoted among member countries centered on general consumption tax such as France.
- 1968January-Introduced at 1% in (West) Germany and 10% in France in the form of current VAT
- 1969 --Introduced in Sweden and the Netherlands
- 1970 --Introduced in Luxembourg and Norway
- 1971 --Introduced in Belgium
- 1972 --Introduced in Ireland
- 1973 --Introduced in England, Italy and Austria
- 1977 --Introduced in South Korea
- 1986 --Introduced in New Zealand, Portugal and Spain
- 1987 --Introduced in Greece
- 1989 --Introduced in Japan
- 1991 --Introduced in Canada
- 1993 --1992 EC (European Community) Due to the revision of the directive, after 1993European UnionStandard tax rates for member countries15% or moreIs obligatory
The United States of America
In the United States, there is no federal VAT tax, but there is a sales tax that is not levied on inter-dealer transactions in each state, but only on the final consumer. Five of the 50 states are not subject to state-by-state sales tax. There is no State Sales Taxア ラ ス カ 州-Delaware-Montana-New Hampshire-OregonIs.
United States CongressSo for decades there has been debate about the introduction of VAT,Corporate tax-income taxIndirect taxes such as consumption tax and value-added tax cannot be considered to be superior to direct taxes represented by, so adoption has been postponed nationwide (direct ratio in US national tax). Is 9 to 1).
Especially in the case of VAT, many things that have been the focus of discussions, such as the fact that refunds are given to exports and imports are taxed, and that they are easily combined with corporate tax reductions, remain in US official documents. Are.
Wide tax exemption range in 1986, 7 typesAd valorem taxComplicated tax rate structure of rates and 12 special tax rates ・ Service industry tax exemption ・ Correcting distortions of traditional wholesale sales tax such as advantage for large retailers who can purchase directly from manufacturers ・ Extreme reliance on personal income tax in revenue It was introduced at 10% to correct and increase social security benefits and reduce the budget deficit that expanded due to protectionist economic policies, and the tax was raised to 1989% in 12.5. Since 1994, the ratio of GDP has turned positive.Reduced tax rateWithout introducingSince all consumption tax rates are uniform, it has the widest tax base in the world and is the most neutral value-added tax for the economy, so it is the best in the world.96.4% OfC efficiencyBoasts. In 1999, the New Zealand government confirmed its policy of expanding the tax base and a single and fixed rate of consumption tax in order to obtain stable tax revenue at the lowest cost. The introduction of a 1986% consumption tax without a reduced tax rate in 10 did not cause public opposition like Japan. As a background, in New Zealand, it is more efficient for retailers to reduce the burden on government offices by making the social security system a medium-burden welfare system and redistributing the response to low-income earners from the tax revenue from the consumption tax. This is because the people accepted the government's policy. In 2006, the ratio of value-added tax revenue to total tax revenue was 24.4%..
Aiming to establish a broader and more stable tax base in response to increasing demand for the public sector for the construction of a welfare state in 1967Danish Social Democratic PartyIntroduced at 10%. After being raised to the 1970% level in the 20.25s, it has been 1992% since 25. As for the reduced tax rate, it is difficult to distinguish the items to which the reduced tax rate is applied, such as the financial burden of revenue reduction, efficiency of collection, and the distinction of items to which the reduced tax rate is applied. It was not introduced because it was more efficient to redistribute. The only exceptional reduced tax rate in DenmarkNewspaper onlyIs. In 2006, the ratio of personal income tax burden to total tax revenue stands out at 51.3%, and the ratio of value-added tax is 21.3%. This is because generous social security is basically covered by more than 7% of the national income tax and consumption tax. It has a reduced tax rate of 6% in the same Scandinavia and a C efficiency of 25, which exceeds Sweden's 47.3, which is a 51.6% sales tax. The reason why Sweden's VAT is less efficient than Denmark is because of the reduced tax rate and the development of tax evasion, electronic commerce, and borders in neighboring countries where the tax rate is low, which is likely to occur in the retail and service industries that serve consumers. There is tax avoidance beyond.
Italy was introduced in 1973 at 12%. In 1997, the tax was raised to 20%.European crisisDue to the recession, social security spending increased and the budget deficit increased. for that reason. Italy in September 2011Silvio BerlusconiThe administration raised the value-added tax (VAT) rate from 20% to 1%, but the amount of tax received decreased, and the amount collected for the year to the end of April fell to the lowest level since 4. It was suggested that "it is much better to reduce spending." In 1, the tax was raised to 2006%. The 2013 Budget Stabilization Bill stipulated a tax increase from January 22 to 2016%, but the 2017 Budget Law postponed the tax increase period and scheduled to raise it in January 1. There may be two reduced tax rates, 24% and 2017%, and the C efficiency is 2018%..
People's Republic of China
People's Republic of ChinaInValue-added tax(VAT) is called VAT.VAT was introduced in 1984 at 17%.Different tax rates are now applied to different taxpayers and goods (for example, tax exemption for agricultural products and self-sold second-hand goods, 6% for modern service taxpayers, 9% for books and gas, 13% for general products. ). From April 2019, 4, the tax rate will be reduced from 1% to 2018% for general taxpayers from May 5.In China, almost all prices are tax-included, and it seems that only a few foreign shops specify the amount of tax.VAT accounts for more than 16% of total medium tax revenue.
in JapanStable growth periodof time,1989(HeiseiFirst year)May 4First introduced in 3%..By reorganizing the indirect tax accompanying the introduction of this consumption tax (VAT), the local tax for entertainment facilities such as pachinko machines will be reduced.Entertainment facility tax-Trump tax-Excise taxIndirect taxes such as etc. are abolished,Liquor taxThe consumption tax on cigarettes has been revised. The use of tax is stipulated as social security and measures against the declining birthrate (2012 law revision).
Consumption tax law Article 2-XNUMX
consumption taxAbout income ofLocal Allocation Tax Act(Showa XNUMXIn addition to the provisions of Law No. XNUMX), it was established as a system every year.pension,Medicalas well as the Nursing careSocial security benefits andYoungerIt shall be allocated to the expenses required for the measures to deal with.
Japan's VAT is the third lowest among OECD countries and is the OECD average19%It's only half of. C efficiency is 65.3... Why Japan's VAT rate is below the OECD averageKijimotoIs recommended by Shaup, the world's first value-added tax introduced in France spreads around the world, and even if the Liberal Democratic Party is the ruling party, every time it aims to introduce the general consumption tax and raise the tax rate, successive administrations continued to lose the election. The air that the consumption tax cannot be dealt with unless prepared has become dominant in the political world (inside the Liberal Democratic Party). ".
It has been pointed out that the reason why Europe is okay at the 8% level compared to Japan, which is affected by the economy by raising the VAT to 20%, is that the VAT was originally higher than Japan since the 1970s.In Japan's low VAT, the increase of 3% is equivalent to 5% of the 6% before the increase, while in the UK, the 2011% increase from 11% to 4% on November 17.5, 20 The increase was only 2.5% of the conventional tax rate, so it did not cause a recession.Spain has raised VAT 14% from 16 to 2010% in two stages over a three-year period.Italy also went through a two-step process, raising taxes from 2% to 3% in 21.In the UK when VAT doubled from 2% to 2011% in 20RecessionIs inviting.Immediately after 20, when the budget deficit of Britain raised its tax to 2011%, a British reporter said that Japan's VAT had only been raised from 3% to 5% in the past, and the Japanese at that time who were so angry could not understand. Stated.Budget deficit(en: fiscal deficit)Increase VAT and increase tax revenueThat andPublic spendingReducing COXNUMX EmissionsThingNeed bothPointed out.
after that,2014Japan's consumption tax rate was raised from 4% to 1% on April 5st. Also,2019At the same time as the consumption tax rate was raised from 10% to 8% in October, multiple tax rates (Reduced tax rate) Was introduced.
In FY2020, consumption tax is 21.7 trillion yen, income tax is 19.5 trillion yen, corporate tax is 12.1 trillion yen, and consumption tax is the largest revenue in terms of revenue tax and stamp revenue... Public debt, which is the revenue from the issuance of government bonds, has grown to 90.2 trillion yen, and the interest payment cost of government bonds alone has reached 9 trillion yen.
- ^ a b OECD 2014, p. 9.
- ^ Takeshi Kikuchi, "Value-added Tax Theory" by Maurice Lauré, "Bulletin of Economic Studies, Asia University," Vol. 1, No. 12, 1975, pp. 179-189, NOT 110004849880.
- ^ a b c OECD 2014, p. 15.
- ^ a b c d e f g h i Haruko Kamakura 2008.
- ^ OECD 2014, p. 14.
- ^ a b c d OECD 2014, Chapt. 4.
- ^ "[https://president.jp/articles/-/30157 The reason why Japan cannot grow due to deflation is "consumption tax". If nothing is done, it will be "lost 30 years"] ". PRESIDENT Inc .. 2020th of February 10Browse.
- ^ ""Dangerous impact" of 10% consumption tax ... Will Japan go to deflation mode again?”. Kodansha. 2020th of February 10Browse.
- ^ "Demand will drop sharply due to consumption tax hike ... Concerned "deflationary spiral"”. Gentosha. 2020th of February 10Browse.
- ^ Revenue Statistics 2016 (Report). OECD. (2016). P. 35. two:10.1787 / rev_stats-2016-4-en-fr.
- ^ a b OECD 2018, p. 66,41.
- ^ a b c d e f g h i j k Changes in the standard rate of value-added tax in other countries (as of January 2017)
- ^ "Comparison of global consumption tax rate and reduced tax rate system". Consumption tax / reduced tax rate information Cafe (September 2019, 1). 2019th of February 10Browse.
- ^ Nihon Keizai Shimbun-Nikkei BP. "The reality is that Japanese taxes are still light even if you pay so much ｜ Money Research Institute ｜ NIKKEI STYLE”(Japanese). NIKKEI STYLE. 2020th of February 9Browse. “Of the 33 countries that are members of the Organization for Economic Co-operation and Development (OECD), excluding Turkey, which has no data, Japan has the 27th highest national burden rate.”
- ^ Japan Broadcasting Corporation. “Is it too high? National burden rate ｜ Crispy economy Q & A ｜ NHK NEWS WEB". www3.nhk.or.jp. 2020th of February 10Browse.
- ^ Nikkei Inc., Nikkei BP. “The reality is that Japanese taxes are still light even if you pay so much ｜ Money Research Institute ｜ NIKKEI STYLE”(Japanese). NIKKEI STYLE. 2020th of February 10Browse. “When a tax increase is needed, the public's understanding will not deepen unless politicians come to the fore and appeal for it. Convenient claims that appeal for tax cuts at the same time are conspicuous. If so, could you say no to "unjustified tax cuts"? ”
- ^ "The danger of financial populism”(Japanese). Nihon Keizai Shimbun (September 2017, 7). 2020th of February 9Browse. "Europe's far-right populism (populism) has fallen with the birth of French President Emmanuel Macron, but fiscal populism is rampant in Japan."
- ^ "[National finances Financial system and role | Tax learning corner | National Tax Agency] ”. www.nta.go.jp. 2020th of February 9Browse.
- ^ "Overseas consumption tax, average 19% = tax and social security, heavy issues: current affairs dot com”(Japanese). Current affairs dot com. 2020th of February 6Browse.
- ^ "Why is Japan's consumption tax rate below the OECD average?”(Japanese). Nippon.com (September 2018, 4). 2020th of February 6Browse.
- ^ Canada has a national tax system, GST (Goods and Services Tax), which is a value-added tax equivalent to Japan's consumption tax.Other than that, there is a state-level VAT, which varies from state to state.For example, in Ontario it is 8%, so the total is 13%.Alberta, which is well-financed with oil, is an exception with no VAT and is only 5%.The combined VAT rate for national and state tax rates is generally around 13-15%.
- ^ "Why was Canada able to reduce the sales tax? A Canadian reporter points out the perspective necessary for Japan's financial problems-politics and international-news”(Japanese). Weekly pre-news [weekly playboy news site] (September 2019, 7). 2020th of February 4Browse.
- ^ The standard tax rate is 20%, and there is a reduced tax rate for food and restaurant services.There are three reduced tax rates: 10%, 5.5% and 2.1%
- ^ "French consumption tax, reduced tax rate, tax exemption procedure". Consumption tax / reduced tax rate information Cafe (September 2019, 1). 2019th of February 10Browse.
- ^ a b c Problems related to multiple tax rates for consumption tax Toshihiro Mochizuki-National Tax Agency
- ^ a b c d e f g h i j "Countries that implement value-added tax (consumption tax) | Saga Prefecture SME Group Central Association". www.aile.or.jp. 2020th of February 10Browse.
- ^ Consumption tax cut-the truth of Germany's historic decision July 2020, 7 Mizuho Research Institute Chief Economist Katsuyuki Tatekawa
- ^ Introduced at 1968% in 10 and increased by 1% as appropriate to 1998% in 16
- ^ "What is the "gradual tax increase theory" of consumption tax that is inevitable in the future (Sankei Shimbun)”(Japanese). Yahoo! News. 2019th of February 10Browse.
- ^ "Comparison of global consumption tax rate and reduced tax rate system". Consumption tax / reduced tax rate information Cafe (September 2019, 1). 2019th of February 10Browse.
- ^ Taxes by State Retirement Living Information Center, Inc.
- ^ a b NEWS FILE "Good reason" that the United States still does not introduce sales tax PRESIDENT Online-President September 2013, 9
- ^ Finance for certain businesses only
- ^ The ratio of actual tax revenue to hypothetical tax revenue obtained if all domestic consumption is taxed at the standard tax rate
- ^ Italy's tax hike backfires, declining value-added tax revenue-with austerity measures Bloomberg August 2012, 6
- ^ Revenue Statistics 2016 (Report). OECD. (2016). P. 103. two:10.1787 / rev_stats-2016-4-en-fr.
- ^ OECD 2009, Overview.
- ^ Why is Japan's consumption tax rate below the OECD average?
- ^ The Japanese economy suffers from a consumption tax rate of 8%, and Europe can withstand even 20% Bloomberg August 2014, 11
- ^ The Japanese economy suffers from a consumption tax rate of 8%, and Europe can withstand even 20%
- ^ Britain goes into a frugal economy with increased tax rates
- ^ Of 2014Real economic growth rateFell into negative growth
- ^ Ministry of Finance (April 2020, 8). “Reiwa 2nd year National treasury revenue and expenditure status". Ministry of Finance. 2020th of February 8Browse.
- OECD Consumption Tax Trends 2018 (Report). OECD. (2018). two:10.1787 / ctt-2018-en.
- OECD Economic Surveys: Japan 2015, OECD, (2015-04), two:10.1787 / eco_surveys-jpn-2015-en, ISBN 9789264232389
- Haruko Kamakura (October 2008). Value-added tax in other countries (2008 version) (Report). National Diet Library Survey and Legislative Examination Bureau .
- Nobuo Uchino "Consumption Tax" ("Social Science Encyclopedia 10" (Kajima Institute Publishing, 1975) ISBN 978-4-306-09161-0）
- Sachio Senda"Consumption tax" ("History Encyclopedia 1" Exchange and consumption(Koubundou Publishers, 1994) ISBN 978-4-335-21031-0）