Japan s consumption tax 日本消费税 Taxonomics 税收稳定经济 A crucial rise in a controversial levy may be indoubt 争议税种,关键增税,何去何从,尚存疑问 THE Japanese are among the world s most reluctant taxpayers. 日本人是这个世界上最顽固的纳税人, They reserve their deepest loathing for value-added tax. 他们对增值税怀有深深的怨念。 That may be because one of the inventors of VAT, Carl Shoup, an American economist, usedthem as guinea pigs for his new levy during the occupation after the second world war. 之所以如此是因为增值税的发明者,美国经济学家卡尔苏泊在二战后美国占领日本期间拿日本做了这项新税法的试验品。 Japan soon scrapped VAT, reintroducing a consumption tax only in 1989. 日本人很快就废除了增值税,之后仅在1989年重新引入消费税。 This quickly became as hated as its foreign-imposed forerunner. 而消费税也很快成为日本人痛恨的外国人强加的税种。 The gaijin are watching again as Japanstruggles to raise the consumption tax for only the second time since its introduction. |