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Type of tax
A consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption
Consumption_tax
Form of consumption tax
A value-added tax (VAT), goods and services tax (GST), or general consumption tax (GCT) is a consumption tax that is levied on the value added at each
Value-added_tax
Japanese system of taxation
national income tax (所得税) and a municipal tax (住民税) based upon one's area of residence. There are consumption taxes and excise taxes at the national level
Taxation_in_Japan
The Niue Consumption Tax (NCT) is a value-added tax or consumption tax for goods and services consumed in Niue. It is modelled on the New Zealand Goods
Niue_Consumption_Tax
Law in public finance studies: income as consumption plus change in net worth
incomes and wealth accumulation. The measure of the income tax base equal to the sum of consumption and change in net worth was first advocated by German legal
Haig–Simons_income
Type of tax
An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods
Indirect_tax
Goods tax levied at the moment of manufacture rather than sale
excise tax, is any duty on a category of goods that is normally levied by a government at the moment of manufacture for domestic consumption. This makes
Excise
Design and implementation of tax policy maximizing social welfare
their tax burden) and Pigouvian taxes, where the market consumption of a good is inefficient, and a tax brings consumption closer to the efficient level
Optimal_tax
Concept in sociology and economy
labour or capital taxes. A luxury tax applied to goods and services for conspicuous consumption is a type of progressive sales tax that at least partially
Conspicuous_consumption
Excise or sales tax specifically levied on goods deemed harmful to society
taxes reduce consumption of unhealthy products and prevent disease, while advancing health equity and mobilising revenue. The enactment of sin taxes on
Sin_tax
approval rating remains unchanged at 62.5%. Half of the public supports a consumption tax cut. [FNN Public Opinion Poll: August 2026]]. Fuji News Network (in
Opinion polling for the next Japanese general election
Opinion_polling_for_the_next_Japanese_general_election
Canadian consumption tax
The harmonized sales tax (HST; French: taxe de vente harmonisée, TVH) is a consumption tax in Canada. It is used in provinces where both the federal goods
Harmonized_sales_tax
Payment for the right to harvest timber
Consumption value method. A variant of the stumpage value method. Different prices are used for different ages or diameter classes. The consumption value
Stumpage
Applicants for optional tax liability VAT is also taken from Special Consumption Tax (SCT) where SCT is applied (taxation of tax) The goods which are subject
Taxation_in_Turkey
Proposal to reform United States tax code
Medicare taxes), gift taxes, and estate taxes, replacing every extant federal taxes with a single consumption tax levied on retail sales. The Fair Tax Act
FairTax
Japanese economic policy under Shinzo Abe
increased the consumption tax to 8% in 2014 and 10% in 2015 to balance the national budget; this tax hike was expected to further discourage consumption. % of
Abenomics
Excise on alcoholic beverages
these taxes are an excise duty, indirect tax, unit tax, user fee, commodity tax, consumption tax, luxury tax, sumptuary tax, and sin tax. Excise taxes may
Alcohol_tax
citizens first and their livelihoods at the center" and lowering the consumption tax on food to zero, as well as the LDP slush fund scandal, by proposing
2026 Japanese general election
2026_Japanese_general_election
Political party in Japan
electoral reforms). The party will pursue a consumption tax cut as well, permanently reducing the consumption tax for foodstuffs to zero. To make up for the
Centrist_Reform_Alliance
broad categories: Income tax Payroll tax Property tax Consumption tax Tariff (taxes on international trade) Capitation, a fixed tax charged per person Fees
List_of_taxes
Compulsory fee intended to discourage environmentally harmful acts
impacts. Ecotaxes are examples of Pigouvian taxes, which are taxes on goods whose production or consumption creates external costs or externalities. An
Environmental_tax
of taxes in Portugal covers the types of taxes in Portugal. They are: Taxes on consumption, Taxes on assets, Taxes on income, Excise taxes and Taxes on
List_of_taxes_in_Portugal
Compulsory contribution to state revenue
to any type of tax system (income or consumption) that meets the definition. A progressive tax is a tax imposed so that the effective tax rate increases
Tax
Tax or surcharge on soft drinks with high sugar content
sugary drink tax, soda tax, or sweetened beverage tax (SBT) is a tax or surcharge (food-related fiscal policy) designed to reduce consumption of sweetened
Sugary_drink_tax
Higher tax ratio on poorer sources
the tax may be considered regressive. To measure the effect, the income elasticity of the good being taxed as well as the income effect on consumption must
Regressive_tax
Sales tax in Alberta consists only of a federal consumption tax, the Goods and Services Tax (GST). Alberta is the only province in Canada without a provincial
Sales_tax_in_Alberta
Tax on certain goods and transactions
goods in international trade. In economics a duty is also a kind of consumption tax. A duty levied on goods being imported is referred to as an 'import
Duty_(tax)
Value-added tax in India
tax is collected at the point of consumption, rather than at the point of origin, marking a significant departure from previous tax systems. The tax came
Goods and Services Tax (India)
Goods_and_Services_Tax_(India)
Economic organization founded in May 2002
government's efforts to raise Japan's consumption tax from 5% to 10%. It had previously called for the consumption tax to be raised even higher, to 15%. After
Japan_Business_Federation
welfare concerns alongside tax reform. The JCP also advocated for the abolition of the consumption tax, emphasizing comprehensive tax reforms to redistribute
2025 Japanese House of Councillors election
2025_Japanese_House_of_Councillors_election
Tax on the use of currency
and is a type of financial transaction tax, as opposed to a consumption tax paid by consumers, though the tax may be passed on by the financial institution
Currency_transaction_tax
Type of taxation in Canada
in Lloydminster, Saskatchewan: Provincial Sales Tax, Liquor Consumption Tax and Vapour Products Tax" (PDF). Saskatchewan.ca. Government of Saskatchewan
Sales_taxes_in_Canada
Prime Minister of Japan from 2011 to 2012
lawmaker if he had been unable to pass the consumption tax increase. Noda received praise for passing the consumption tax hike despite intense opposition, but
Yoshihiko_Noda
Proportion of income paid in taxes at different income levels
share of their income or consumption, or taxes on labor measured as a tax wedge. The tax burden is related to but distinct from tax incidence. Incidence analysis
Tax_burden
Ireland in 2017 came from personal income taxes (40% of Exchequer Tax Revenues, or ETR), and consumption taxes, being VAT (27% of ETR) and excise and customs
Taxation in the Republic of Ireland
Taxation_in_the_Republic_of_Ireland
Property tax Value added tax and Interior consumption tax Real estate tax Oil's products tax The current tax system was changed and reformed several time
Taxation_in_Algeria
Financial crime
the second half of the 20th century, value-added tax (VAT) emerged as a modern form of consumption tax throughout the world, with the notable exception
Tax_evasion
Reduction in the tax charged by a government
of tax that is cut. Policies that increase disposable income for lower- and middle-income households are more likely to increase overall consumption and
Tax_cut
income tax is the next largest. Taxes in China include: Turnover taxes. This includes VAT and Consumption Tax. Consumption taxes were first implemented in 1994
Taxation_in_China
2012 to double the national consumption tax to 10%. This increased the tax to 8% in April 2014. The originally scheduled 10% tax increase to be implemented
National_debt_of_Japan
Political party in Japan
Temporary cuts to reduction rate (a 2% consumption tax discount on consumption tax, such as groceries) on consumption tax rate from 8% down to 3%, to counter
Japan_Innovation_Party
Tax based on value of transaction
neither land value nor land value tax will affect production behavior (Hooper 2008). A sales tax is a consumption tax charged at the point of purchase
Ad_valorem_tax
Form of consumption tax
reason an X Tax is considered to be a consumption tax is because, unlike the income tax, it doesn't introduce a "double-tax on savings." The X Tax is intended
X_tax
Subarea of optimal tax theory
corresponds to a differentiated consumption tax on present and future consumption. Consequently, a capital income tax results in the distortion of individuals'
Optimal capital income taxation
Optimal_capital_income_taxation
Type of tax
flat tax system is usually discussed in the context of an income tax, where progressivity is common, but it may also apply to taxes on consumption, property
Flat_tax
UK goods and services tax policy
had a consumption tax called Purchase Tax, which was levied at different rates depending on an assessment of goods' luxuriousness. Purchase Tax was applied
Value-added tax in the United Kingdom
Value-added_tax_in_the_United_Kingdom
Turkish regulations on the sale and consumption of alcoholic beverages
and Tourism and Ministry of Health. The high tax on the alcoholic beverages, called special consumption tax (Turkish: Özel Tüketim Vergisi or ÖTV), was
Alcohol_laws_of_Turkey
Philippine tax reform law
prominent features of the tax reform are lower personal income tax and higher consumption tax. Individual taxpayers with taxable income not exceeding ₱250
Tax Reform for Acceleration and Inclusion Law
Tax_Reform_for_Acceleration_and_Inclusion_Law
Sales tax refund
The sales tax may be variously described as a sales tax, goods and services tax (GST), value added tax (VAT), or consumption tax. Promoting tax-free shopping
Tax-free_shopping
Type of value added tax used in Australia
national consumption tax, believing that states needed a revenue source of their own without resorting to a reintroduction of state income tax. The idea
Goods and services tax (Australia)
Goods_and_services_tax_(Australia)
Tax on the sales of certain goods and services
and use tax audit. Without proper documentation, a seller may be held liable for tax not collected from a buyer. Consumption tax Excise tax Goods and
Sales_tax
Compulsory levy on energy released from a source
2003–2015, the global mean gasoline tax has decreased due to greater consumption in the low-tax countries. Chinese gasoline taxes have increased the most among
Fuel_tax
Tax system based on one form of taxation
proposals for a single tax based on other revenue models, such as the FairTax proposal for a consumption tax and various flat tax proposals on personal
Single_tax
Japanese govenment from 2011 to 2012
lawmaker if he had been unable to pass the consumption tax increase. Noda received praise for passing the consumption tax hike despite intense opposition, but
Premiership_of_Yoshihiko_Noda
Surcharge on fattening foods or drinks
taxation. A fat tax aims to discourage unhealthy diets and offset the economic costs of obesity. A fat tax aims to decrease the consumption of foods that
Fat_tax
Prime Minister of Japan (2006–2007; 2012–2020)
to raise the consumption tax from 5 to 10 percent. Prime Minister Yoshihiko Noda was forced to rely on the LDP to pass the consumption tax bill and in
Shinzo_Abe
Casino operated on an internet platform
first state or territory in the world to introduce a 15% Place Of Consumption Tax (POCT) modeled on the 2014 UK POCT. The Belgian Gaming Act went into
Online_casino
GST replaced existing multiple taxes levied by the central and state governments. It an indirect tax (or consumption tax) used on the supply of goods and
List of states and union territories of India by tax revenues
List_of_states_and_union_territories_of_India_by_tax_revenues
Australian economist and public servant
We knew that Hewson’s package was going to include a broad based consumption tax, the thing which in 1985 we were helping the Government to design.
Ken_Henry_(public_servant)
Japanese politician (born 1948)
matched the tax increase. After citing unexpected economic indicators, however, Yamamoto proposed a postponement of further consumption tax increases and
Kozo_Yamamoto
Fixed fraction of source
income or consumption changes), where the marginal tax rate is equal to the average tax rate. It can be applied to individual taxes or to a tax system as
Proportional_tax
the maximum rate of 80 percent. The Confederation levies special consumption taxes on the importation or manufacture of tobacco, beer, mineral oil, automobiles
Taxation_in_Switzerland
Refusal to pay a tax in opposition to government policy or taxation itself
Tax resistance (also known as a tax strike or tax revolt) is the refusal to pay tax because of opposition to the government that is imposing the tax, or
Tax_resistance
Prime Minister of Australia from 1991 to 1996
consumption tax of 15% on goods and services along with reductions in personal and company income tax, a fringe benefits tax and a capital gains tax.
Paul_Keating
actor Taro Yamamoto, whose central policy position is abolition of the consumption tax. While beginning office relatively popular, Prime Minister Suga's approval
2021 Japanese general election
2021_Japanese_general_election
Type of tax in the United States
enjoyment, or other consumption of tangible personal property within the state that has not been subject to a sales tax. Use tax is assessed upon tangible
Use_tax
1995 proposed law for tax reform in the United States
tax laws to replace the federal income taxes with a progressive consumption tax on households and a value-added tax on businesses . Lawrence Lokken credits
USA_Tax
to raise the national consumption tax. Some right-wing observers asserted that as the result of introducing the consumption tax to repay the Japanese
2012 Japanese general election
2012_Japanese_general_election
Tax levied on trades of financial instruments such as stocks, bonds, or derivatives
considered to include consumption taxes paid by consumers. A transaction tax is levied on specific transactions designated as taxable rather than on any
Financial_transaction_tax
Japanese ticket
the consumption tax increased from 3% to 5%. In 2014, the consumption tax was raised to 8%, leading to a price of 11,850 yen. In 2019, the consumption tax
Seishun_18_Ticket
Rate of savings which maximizes steady state level of the growth of consumption
rates discourage consumption with rational expectations (since the ultimate purpose of saving is consumption). However, consumption taxes tend to vary (e
Golden_Rule_savings_rate
Tax on luxury goods
Luxury tax (sports) Positional good Conspicuous consumption Ng, Yew-Kwang. 1987. “Diamonds Are a Government’s Best Friend: Burden-Free Taxes on Goods
Luxury_tax
Decreasing the power of bureaucrats Reduction of income/residence tax, while raising consumption tax to 5% Tackling deficit financing, etc. Hashimoto reform vision
1996 Japanese general election
1996_Japanese_general_election
Japanese political party
the increase of the consumption tax as of 2017, and supports a temporary consumption tax cut as of 2020, along with higher taxes on corporations and wealthy
Constitutional Democratic Party of Japan
Constitutional_Democratic_Party_of_Japan
New Zealand tax
Goods and Services Tax (GST; Māori: Tāke hokohoko) is a value-added tax or consumption tax for goods and services consumed in New Zealand. GST in New
Goods and Services Tax (New Zealand)
Goods_and_Services_Tax_(New_Zealand)
Smallest denomination of the Japanese yen currency
only once in 1968 due to excessive production. In 1989 a national consumption tax (set at 3%) was put into place resulting in many prices that were not
1_yen_coin
Measure of the economic effect of a tax
economics, the tax incidence measures who actually pays for a tax. Economists distinguish between the entities who ultimately bear the burden of a tax (the real
Tax_incidence
Taxes levied in the Canadian province of British Columbia
Sales taxes in British Columbia come in the form of the Goods and Services Tax (GST) and Provincial Sales Tax (PST). Consumption taxes have been levied
Sales taxes in British Columbia
Sales_taxes_in_British_Columbia
state and local taxes. A relatively high proportion of government revenue comes from consumption taxes whilst revenue from capital taxes is one of the lowest
Taxation_in_Estonia
part of the Swiss VAT area, the Swiss VAT rate is applied as a local consumption tax. It was excluded from the EU customs area until the end of 2019 and
Special territories of members of the European Economic Area
Special_territories_of_members_of_the_European_Economic_Area
Expression of strong disapproval or harsh criticism
passing an increase to Japan's consumption tax from 5% to 10%. Noda had "staked his political life" on passing the consumption tax increase, so on 4 June 2012
Censure
Excise tax on tobacco products
to tax policies with sophisticated pricing tactics to maximise tobacco consumption and profits. The strategies include differentially shifting taxes between
Tobacco_taxation
Government revenue systems at all levels
sometimes referred to as sin taxes. It is generally accepted[citation needed] that higher prices help deter consumption of these items, which increase
Taxation_in_Canada
Protests against the Japanese Ministry of Finance
and various sources are demanding the taxes in the country to be decreased or abolished, such as the consumption tax, while some supporters called for the
2025 Ministry of Finance protests
2025_Ministry_of_Finance_protests
excise taxes, while others are shared. Municipalities retain the right to levy local taxes, including property tax (Grundsteuer) and trade tax (Gewerbesteuer);
Taxation_in_Germany
allowed replacing the vast majority of existing indirect tax figures that taxed the consumption produced in the territory. In this way, the indirect taxation
Taxation_in_Andorra
2010 American film
Stossel on April 15, 2011. Consumption Tax Income Tax IRS Tax Policy Center Tax Reform Marshall, Christopher P. "An Inconvenient Tax". Library Journal. Retrieved
An_Inconvenient_Tax
Value-added tax or sales tax charged on feminine hygiene products
the United Kingdom and Ireland, reduced or eliminated their general consumption tax on sanitary products. When asked about equivalent exemptions for men
Tampon_tax
Social-liberal political party in Belgium
could be considered as a consumption tax, each tax in each stage with its specific side effects.) Vivant also proposes a flat tax on income in two steps
Vivant
Food product sold at Costco
to 1959 – $0.05 price of Coca-Cola In Japan, taking out charges 8% consumption tax while eating in charges 10%. Nowak, Claire (March 26, 2019). "The Real
Costco_hot_dog
Prime Minister of Japan from 2009 to 2010
Prime Minister Yoshihiko Noda introduced legislation to raise the consumption tax from 5% to 10% Hatoyama was one of 57 DPJ lower house lawmakers who
Yukio_Hatoyama
Tax on an entity's holdings of assets
A wealth tax, also called a capital tax, equity tax, or net wealth tax, is a tax on an entity's holdings of assets or an entity's net worth. This includes
Wealth_tax
Topics referred to by the same term
beverage or other liquid Value-added tax, a consumption tax levied on value added VAT identification number Value Added Tax (United Kingdom) VAT (Ukrainian:
Vat
Local consumption tax
auctor) is a local tax collected on various articles brought into a district for consumption. The word itself is of French origin. Octroi taxes have a respectable
Octroi
Overview of tax rates
partial consumption tax regime. As of 2010, there were 118.7 million taxpaying households in the United States. The median marginal federal income tax rate
Progressivity in United States income tax
Progressivity_in_United_States_income_tax
Japanese political party (1998–2014)
election Kan raised the issue of an increase to Japan's 5 per cent consumption tax in order to address the country's rising debt. This proposal, together
Democratic_Party_of_Japan
Higher tax on richer sources
progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term progressive refers to the way the tax rate progresses
Progressive_tax
Tax on activity generating negative externalities
A Pigouvian tax (also spelled Pigovian tax) is a tax on a market activity that generates negative externalities, that is, costs incurred by third parties
Pigouvian_tax
2012 tax cut in the US state of Kansas
of dealing with budget" shortfalls by borrowing, "quick fixes" and consumption tax hikes on tobacco, fuel, and other consumer goods, the Kansas legislature
Kansas_experiment
Fiscal reform
government taxes included (1) customs duties/tariffs, VAT and consumption tax on imported goods, (2) a consumption tax analogous to excise taxes, (3) corporate
Tax-Sharing Reform of China in 1994
Tax-Sharing_Reform_of_China_in_1994
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