{"doi":"10.53300/001c.6629","title":"Japan’s Consumption Tax : Settled in to Stay","abstract":"<jats:p>Now in its second decade, Japan’s consumption tax remains unpopular and controversial at home while hailed internationally for its functional structure.(1) The tax is fundamentally a value-added tax levied on the domestic sale or lease of goods or services. Exports are tax-free while imports are taxed when they enter the country. Although the tax base has narrowed since its adoption, through the</jats:p> <jats:p>expansion of the exemptions, it remains a broad-based tax, levied at a single rate of 5%.</jats:p> <jats:p>Small businesses are exempt from the tax. Those businesses that pay and collect the tax may use a simplified accounting structure to calculate input credits and</jats:p> <jats:p>thereby arrive at the amount of tax to be paid.</jats:p> <jats:p>The single low rate and the simplified accounting structure are features designed to promote equity and efficiency. They have not, however, improved the domestic</jats:p> <jats:p>acceptability of the tax.</jats:p>","journal":"Revenue Law Journal","year":2000,"id":601130,"datarank":0.29188652235829704,"base_score":1.9459101490553132,"endowment":1.9459101490553132,"self_citation_contribution":0.29188652235829704,"citation_network_contribution":0.0,"self_endowment_contribution":0.29188652235829704,"citer_contribution":0.0,"corpus_percentile":null,"corpus_rank":null,"citation_count":6,"citer_count":0,"citers_with_citation_signal":0,"citers_with_endowment":0,"datacite_reuse_total":0,"is_dataset":false,"is_dataset_confidence":null,"is_data_producer":false,"deposit_databanks":null,"is_oa":false,"file_count":0,"downloads":0,"has_version_chain":false,"published_date":null,"fair_score":null,"fair_percentile":null,"algorithm_id":"datarank_citation_only_1hop_v6","ranking_scope":"data_only","authors":[{"id":1541270,"name":"Vicki Beyer","orcid":null,"position":0,"is_corresponding":false}],"reference_count":0,"raw_metadata":{"has_enrichment":true,"resolved":true,"title":"Japan’s Consumption Tax : Settled in to Stay","abstract":"<jats:p>Now in its second decade, Japan’s consumption tax remains unpopular and controversial at home while hailed internationally for its functional structure.(1) The tax is fundamentally a value-added tax levied on the domestic sale or lease of goods or services. Exports are tax-free while imports are taxed when they enter the country. Although the tax base has narrowed since its adoption, through the</jats:p> <jats:p>expansion of the exemptions, it remains a broad-based tax, levied at a single rate of 5%.</jats:p> <jats:p>Small businesses are exempt from the tax. Those businesses that pay and collect the tax may use a simplified accounting structure to calculate input credits and</jats:p> <jats:p>thereby arrive at the amount of tax to be paid.</jats:p> <jats:p>The single low rate and the simplified accounting structure are features designed to promote equity and efficiency. They have not, however, improved the domestic</jats:p> <jats:p>acceptability of the tax.</jats:p>","is_dataset_classified":null,"base_score":1.9459101490553132,"endowment":1.9459101490553132,"datacite_reuse_total":0,"file_count":0,"downloads":0,"views":0,"has_version_chain":false,"is_dataset":false,"is_oa":false,"pmid":"23304386","pmcid":null,"openalex_id":"https://openalex.org/W12525503","authors":[],"funders":[],"total_grants":0,"fwci":0.0,"citation_percentile":0.00502203,"influential_citations":0,"citation_trend":[{"year":2013,"count":1},{"year":2015,"count":2},{"year":2017,"count":1}],"oa_status":"hybrid","license":"cc-by-nc-nd","oa_locations":[{"url":"https://rlj.scholasticahq.com/article/6629.pdf","host_type":"journal"},{"url":"https://rlj.scholasticahq.com/article/6629.pdf","host_type":"publisher"},{"url":"https://rlj.scholasticahq.com/article/6629-japan-s-consumption-tax-settled-in-to-stay.pdf","host_type":"publisher"},{"url":"https://doi.org/10.53300/001c.6629","host_type":"journal"},{"url":"http://epublications.bond.edu.au/rlj/vol10/iss1/7","host_type":"repository"}],"fields_of_study":["Corporate Taxation and Avoidance"],"mesh_terms":[],"keywords":["Value-added tax","Ad valorem tax","Indirect tax","Tax credit","Consumption tax","Tax reform","Business","Direct tax","State income tax","Economics","Public economics","Monetary economics","International economics"],"sdg_mappings":[{"sdg_number":0,"sdg_label":"Partnerships for the goals"}],"linked_datasets":[],"clinical_trials":[],"software_tools":[],"database_accessions":[],"source":"live","citation_network_status":"fetched"},"created_at":"2026-07-29T15:13:23.228094Z","pmid":null,"pmcid":null,"fwci":null,"citation_percentile":null,"influential_citations":0,"oa_status":null,"license":null,"views":0,"total_file_size_bytes":0,"version_count":0,"fair_f":null,"fair_a":null,"fair_i":null,"fair_r":null,"fair_zscore":null,"fair_rationale":null,"fair_model":null,"fair_agent_version":null,"fair_fulltext_source":null,"fair_has_llm":null,"fair_computed_at":null,"clinical_trials":[],"software_tools":[],"db_accessions":[],"linked_datasets":[],"topics":[]}