Reports and Papers(2022) : Policy Research Institute

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Reports and Papers (2022)

PRI Discussion Papers

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.

Title/Keywords	Authors	Creation Date /No.
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, Japan Takatoshi Ito Faculty of International Social Sciences, Yokohama National University, Japan / Policy Research Institute, Ministry of Finance, Japan Kiyotaka Sato Faculty of Economics, Chuo University, Japan / Policy Research Institute, Ministry of Finance, Japan Taiyo Yoshimi Policy Research Institute, Ministry of Finance, Japan Kenta Ando Policy Research Institute, Ministry of Finance, Japan Uraku 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 University Takafumi Suzuki Visiting Scholar, Policy Research Institute, Ministry of Finance, Japan Kohei Asao	June 2022 /22A-02

Title/Keywords

Authors

Creation Date
/No.

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, Japan

Takatoshi Ito

Faculty of International Social Sciences, Yokohama National University, Japan / Policy Research Institute, Ministry of Finance, Japan

Kiyotaka Sato

Faculty of Economics, Chuo University, Japan / Policy Research Institute, Ministry of Finance, Japan

Taiyo Yoshimi

Policy Research Institute, Ministry of Finance, Japan

Kenta Ando

Policy Research Institute, Ministry of Finance, Japan

Uraku 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 University

Takafumi Suzuki

Visiting Scholar, Policy Research Institute, Ministry of Finance, Japan

Kohei Asao

June 2022
/22A-02

PRI Research Papers/PRI Staff Reports

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.

Title/Keywords	Authors	Creation Date /No.

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