COVID-19 and Japanese Tax Policy
Intertax, Volume 48, Issue 8/9 (2020) pp.783-786
4 Pages Posted: 8 Sep 2021
Date Written: August 1, 2020
This article is a contribution to the Special Issue: COVID-19 and Fiscal Policies of the Intertax, by the invitation of Professor Ana Paula Dourado, general editor of the journal. Focusing on the developments in Japan in the spring of 2020, it comments on the tax measures contained in the Emergency Economic Measures for COVID-19, decided by the Japanese government on 7 April 2020 and further amended on 20 April 2020. It then speculates how Japan’s tax system may be able to finance the growing fiscal deficit over the longer run.
Note: Reprinted from Intertax, volume 48, issue 8/9, 2020, pp. 783-786, with permission of Kluwer Law International.
Keywords: COVID-19, Japan, Tax policy
JEL Classification: K34
Suggested Citation: Suggested Citation