2011 Fiscal Year Final Research Report
The Economics of Subnational VAT
| Project/Area Number |
21330073
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | The University of Tokyo |
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Principal Investigator |
MOCHIDA Nobuki 東京大学, 大学院・経済学研究科, 教授 (20157829)
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| Co-Investigator(Kenkyū-buntansha) |
HORIBA Isao 青山学院大学, 経済学部, 教授 (70173648)
MOCHIZUKI Masamistu 関東学院大学, 教授 (40190962)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 付加価値税 / 仕向地原則 / 協調売上税 / マクロ税収配分方式 |
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| Research Abstract |
When sub-national VAT was actually implemented in countries (such as the EU and Canada) based on the destination principle, the basic view on the application of sub-national VAT has shifted from the origin principle to the destination principle after the fact. Our view on this problem is that, since we are talking about a value-added tax, the tax base for sub-national VAT has to be the amount of final consumption plus the amount of input tax that cannot be deducted in tax-exempt categories. We also need to guarantee the right of local governments to levy tax, their right to decide tax rates, and their discretion over tax administration. When focusing on theoretical consistency and feasibility in these respects, many of our interviews produced the assertion that the Canadian model is extremely consistent with theory. Canadian model would be feasible in Japan.
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