ปีงบประมาณ 2535

ชื่อโครงการวิจัย              A  System Dynamics Analysis of the Japanese Consumption Tax : Conflicting Goals and Unrealistic

                                      Assumptions

ผู้ทำวิจัย                        ไว  จามรมาน

จำนวนหน้า                    18 หน้า

บทคัดย่อภาษาอังกฤษ

            This paper examines the policy of the Japanese government of trying to simultaneously raise the consumption tax rate, lower the income tax and corporate tax rates, and keep their budget in balance.  General arguments for the switch to a consumption tax are discussed, as well as the specific effects associated with the 1987 consumption tax and the 1997 rate increase.  System dynamics methodology is used to tests the various assumptions associated with the government’s tax policy.  The models reveal that tax policy is unlikely to be sufficient to achieve a complex set of goals, and that the interaction effect of a consumption tax increase on investment was probably not given sufficient consideration.