PRI Discussion Papers | PRI Research Papers/PRI Staff Reports |
PRI “Discussion Paper” showcase fiscal and economic issues being developed by PRI Staff and/or Economists/Researchers. The purpose of this paper is to provide academic novelty on the issue.
The views expressed herein are those of the author and do not necessarily reflect the opinions of the Ministry of Finance or the Policy Research Institute. The author is entirely responsible for any errors in this paper.
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Invoice Currency Choice of Japanese Companies-What Can Be Learned from the Share of Invoice Currency by Country Based on Customs Micro Data-(PDF:3509KB) Keywords: Share of invoice currency by trade partner country, Invoice currency choice, Import and export declaration data JEL classification: F23, F31, F33 |
Faculty of Economics, Gakushuin University, Japan / Policy Research Institute, Ministry of Finance, Japan Junko Shimizu School of International Relations and Public Policy, Columbia University, The United States / National Graduate Institute for Policy Studies, JapanTakatoshi Ito Faculty of International Social Sciences, Yokohama National University, Japan / Policy Research Institute, Ministry of Finance, JapanKiyotaka Sato Faculty of Economics, Chuo University, Japan / Policy Research Institute, Ministry of Finance, JapanTaiyo Yoshimi Policy Research Institute, Ministry of Finance, JapanKenta Ando Policy Research Institute, Ministry of Finance, JapanUraku Yoshimoto |
December 2022 /22A-04 |
Tax Avoidance or Compliance Costs Avoidance? Evidence from VAT Reforms in Japan(PDF:753KB) Keywords: compliance costs, value-added tax, sole proprietor, firm behavior JEL Classification: D22, H25, H32, L11 |
London School of Economics and Visiting Scholar, Policy Research Institute, Ministry of Finance, Japan Takafumi Kawakubo Lecturer, Aichi Shukutoku UniversityTakafumi Suzuki Visiting Scholar, Policy Research Institute, Ministry of Finance, JapanKohei Asao |
June 2022 /22A-02 |
PRI “Research Paper” showcase fiscal and economic issues being developed by PRI Staff and/or Economists/Researchers. The purpose of this paper is to give useful findings for the experts/practitioners in the areas such as Administration, Business and Academia.
PRI “Staff Report” showcase fiscal and economic issues being developed by PRI Staff and/or Economists/Researchers. The purpose of this paper is to give survey results and simple explanations on those.
The views expressed herein are those of the author and do not necessarily reflect the opinions of the Ministry of Finance or the Policy Research Institute. The author is entirely responsible for any errors in this paper.
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Authors |
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