Chapter

The Traditional Framework of Indirect Taxes

Hiromitsu Ishi

in The Japanese Tax System

Third edition

Published in print March 2001 | ISBN: 9780199242566
Published online November 2003 | e-ISBN: 9780191596452 | DOI: http://dx.doi.org/10.1093/0199242569.003.0014
 The Traditional Framework of Indirect Taxes

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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

Chapter.  6409 words.  Illustrated.

Subjects: Business and Management

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