Journal of Tourism Research
Online ISSN : 2436-7133
Print ISSN : 1341-8270
A Study on the Optimal Taxation for the Expenditure of Recreation and Cultural Behavior
Hironori IKEGAMI　
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Keywords: Optimal indirect tax rates, The consumption tax law, Recreation and cultural behavior
JOURNAL OPEN ACCESS

2001 Volume 39 Pages 30-37

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Abstract
The Japanese government levies indirect taxes for household expenditures. This study reconsider the optimal indirect tax rates for the expenditure of recreation and cultural behavior and other expenditures.
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© 2001 The Japan Academic Society of Tourism
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