On June 27, 2022 the Japanese Ministry of Finance published PRI (Policy Research Institute) Discussion Paper Series (No.22A-02) titled: “Tax Avoidance or Compliance Costs Avoidance? Evidence from VAT Reforms in Japan” on its website. The discussion paper was drafted by Takafumi Kawakubo (London School of Economics), Takafumi Suzuki (Aichi Shukutoku University) and Kohei Asao (Japanese Ministry of Finance). The discussion paper disentangles the motivations behind how enterprises respond to size-dependent tax regulations by exploiting the VAT reforms in Japan.
Source: internationaltaxplaza.info
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