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CONSUMPTION TAX

  • Consumption tax
  • 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

    Consumption_tax

  • Value-added 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

    Value-added tax

    Value-added_tax

  • Taxation in Japan
  • 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

    Taxation_in_Japan

  • Haig–Simons income
  • 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

    Haig–Simons_income

  • Indirect tax
  • 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

    Indirect tax

    Indirect_tax

  • Excise
  • 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

    Excise

    Excise

  • Niue Consumption Tax
  • 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

    Niue_Consumption_Tax

  • FairTax
  • 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

    FairTax

  • Tax
  • Compulsory contribution to state revenue

    increases a tax burden on high end consumption and decreases a tax burden on low end consumption. Taxes are sometimes referred to as "direct taxes" or "indirect

    Tax

    Tax

  • Optimal tax
  • 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

    Optimal_tax

  • Harmonized sales tax
  • 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

    Harmonized_sales_tax

  • Conspicuous consumption
  • 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

    Conspicuous consumption

    Conspicuous_consumption

  • Duty (tax)
  • 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)

    Duty_(tax)

  • Stumpage
  • 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

    Stumpage

  • Sin tax
  • 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

    Sin_tax

  • Alcohol tax
  • 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

    Alcohol tax

    Alcohol_tax

  • Abenomics
  • 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

    Abenomics

    Abenomics

  • Opinion polling for the next Japanese general election
  • first time (telephone survey)! Reasons for supporting or opposing the consumption tax cut? Telephone and online opinion survey, August 2026]. Senkyo.com

    Opinion polling for the next Japanese general election

    Opinion_polling_for_the_next_Japanese_general_election

  • List of taxes
  • 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

    List_of_taxes

  • Centrist Reform Alliance
  • 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

    Centrist Reform Alliance

    Centrist_Reform_Alliance

  • 2026 Japanese general election
  • 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

    2026_Japanese_general_election

  • Tax burden
  • 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

    Tax burden

    Tax_burden

  • Environmental tax
  • 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

    Environmental_tax

  • Taxation in Algeria
  • 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

    Taxation_in_Algeria

  • Regressive 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

    Regressive_tax

  • List of taxes in Portugal
  • 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

    List_of_taxes_in_Portugal

  • Currency transaction tax
  • 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

    Currency_transaction_tax

  • Value-added tax in Germany
  • tax in Germany is a consumption tax known in German law as Umsatzsteuer and commonly referred to as Mehrwertsteuer. Businesses charge VAT on taxable sales

    Value-added tax in Germany

    Value-added_tax_in_Germany

  • Sales tax in Alberta
  • 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

    Sales_tax_in_Alberta

  • Goods and Services Tax (India)
  • 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)

    Goods_and_Services_Tax_(India)

  • Yoshihiko Noda
  • 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

    Yoshihiko Noda

    Yoshihiko_Noda

  • Taxation in Turkey
  • 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

    Taxation_in_Turkey

  • 2025 Japanese House of Councillors election
  • 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

    2025_Japanese_House_of_Councillors_election

  • Tax cut
  • 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

    Tax_cut

  • Japan Business Federation
  • 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

    Japan Business Federation

    Japan_Business_Federation

  • Sugary drink 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

    Sugary drink tax

    Sugary_drink_tax

  • Taxation in China
  • 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

    Taxation_in_China

  • State Taxation Administration
  • China's internal revenue service

    rules for tax policies. Measuring the overall tax burden and putting forward suggestions on how to use tax for regulation purpose; formulating tax rules and

    State Taxation Administration

    State Taxation Administration

    State_Taxation_Administration

  • Sales taxes in Canada
  • 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

    Sales_taxes_in_Canada

  • Fuel 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

    Fuel_tax

  • Flat tax
  • 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

    Flat_tax

  • Optimal capital income taxation
  • 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

  • Tax evasion
  • 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

    Tax_evasion

  • Tax-free shopping
  • 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

    Tax-free shopping

    Tax-free_shopping

  • Ad valorem tax
  • 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

    Ad_valorem_tax

  • Tax Reform for Acceleration and Inclusion Law
  • 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

    Tax_Reform_for_Acceleration_and_Inclusion_Law

  • National debt of Japan
  • 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

    National debt of Japan

    National_debt_of_Japan

  • Kozo Yamamoto
  • 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

    Kozo Yamamoto

    Kozo_Yamamoto

  • Japan Innovation Party
  • 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

    Japan_Innovation_Party

  • X 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

    X_tax

  • Online casino
  • 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

    Online_casino

  • Single 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

    Single_tax

  • Goods and services tax (Australia)
  • 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)

    Goods_and_services_tax_(Australia)

  • Goods and Services Tax Act 1985
  • Act of Parliament in New Zealand

    The Goods and Services Tax Act is an Act of Parliament passed in New Zealand in 1985. The Act established a consumption tax in New Zealand, originally

    Goods and Services Tax Act 1985

    Goods and Services Tax Act 1985

    Goods_and_Services_Tax_Act_1985

  • Sales tax
  • 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

    Sales_tax

  • Proportional tax
  • 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

    Proportional_tax

  • Alcohol laws of Turkey
  • 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

    Alcohol laws of Turkey

    Alcohol_laws_of_Turkey

  • Taxation in the Republic of Ireland
  • 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

    Taxation_in_the_Republic_of_Ireland

  • Shinzo Abe
  • 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

    Shinzo Abe

    Shinzo_Abe

  • Ken Henry (public servant)
  • 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)

    Ken Henry (public servant)

    Ken_Henry_(public_servant)

  • Fat tax
  • 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

    Fat tax

    Fat_tax

  • Taxation in Germany
  • Mehrwertsteuer, is a tax on consumption. Businesses charge VAT on taxable sales and generally deduct the VAT paid on eligible business purchases. The tax is intended

    Taxation in Germany

    Taxation_in_Germany

  • Golden Rule savings rate
  • 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

    Golden_Rule_savings_rate

  • Constitutional Democratic Party of Japan
  • 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

    Constitutional_Democratic_Party_of_Japan

  • Taxation in Switzerland
  • 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

    Taxation_in_Switzerland

  • 2021 Japanese general election
  • 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

    2021_Japanese_general_election

  • Taxation in Estonia
  • 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

    Taxation_in_Estonia

  • Value-added tax in the United Kingdom
  • 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

    Value-added_tax_in_the_United_Kingdom

  • Seishun 18 Ticket
  • 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

    Seishun 18 Ticket

    Seishun_18_Ticket

  • People's Life First
  • Political party in Japan

    (DPJ) after the DPJ government of Yoshihiko Noda voted to increase the consumption tax from 5% to 10%. The inaugural meeting was held at the parliamentary

    People's Life First

    People's Life First

    People's_Life_First

  • Premiership of Yoshihiko Noda
  • Japanese government 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

    Premiership of Yoshihiko Noda

    Premiership_of_Yoshihiko_Noda

  • 2012 Japanese general election
  • 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

    2012_Japanese_general_election

  • Goods and Services Tax (New Zealand)
  • 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)

  • USA 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

    USA_Tax

  • Taxation in Andorra
  • 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

    Taxation_in_Andorra

  • Sales taxes in British Columbia
  • 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

  • Financial transaction tax
  • 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

    Financial_transaction_tax

  • Vat
  • 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

    Vat

  • History of taxation in the United Kingdom
  • 1973 the UK had a consumption tax called Purchase Tax, which was levied at different rates depending on goods' luxuriousness. Purchase Tax was applied to

    History of taxation in the United Kingdom

    History of taxation in the United Kingdom

    History_of_taxation_in_the_United_Kingdom

  • Paul Keating
  • 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

    Paul Keating

    Paul_Keating

  • Henry Tax Review
  • Review of tax policies in Australia

    efficient tax bases: personal income, business income, private consumption, and economic rents from natural resources and land. Other taxes may be retained

    Henry Tax Review

    Henry_Tax_Review

  • Tobacco taxation
  • 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

    Tobacco taxation

    Tobacco_taxation

  • Vivant
  • 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

    Vivant

  • Tax-Sharing Reform of China in 1994
  • 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

  • 1996 Japanese general election
  • 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

    1996_Japanese_general_election

  • Gas tax holiday
  • Failed U.S. proposal to temporarily suspend federal gasoline taxes in 2008

    Economic theory is very clear that the incidence of a consumption tax (who is expected to pay the tax) is inconsequential. Even if it were to lower the cost

    Gas tax holiday

    Gas_tax_holiday

  • List of states and union territories of India by tax revenues
  • 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

  • Tampon 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

    Tampon tax

    Tampon_tax

  • Costco hot dog
  • 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

    Costco hot dog

    Costco_hot_dog

  • Ichirō Ozawa
  • Japanese politician (born 1942)

    First party in a protest against the DPJ's plan to raise the Japanese consumption tax. Ozawa's party merged with the newly founded Tomorrow Party of Japan

    Ichirō Ozawa

    Ichirō Ozawa

    Ichirō_Ozawa

  • Brazilian tax reform
  • increase in the tax burden, as it is offset against existing PIS and Cofins payments. Other notable features include a shift to taxing consumption at the point

    Brazilian tax reform

    Brazilian_tax_reform

  • Taxation in Finland
  • progressive state income tax other (mostly) flat-rate income taxes flat-rate property tax flat-rate consumption and property transfer taxes Income (tulo) is categorized

    Taxation in Finland

    Taxation_in_Finland

  • Progressive tax
  • 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

    Progressive tax

    Progressive_tax

  • Greg! The Stop Sign!!
  • 1995 single by TISM

    mentioned in the song. The bridge is recycled from an earlier song called "Consumption Tax", which was recorded during The Beasts of Suburban sessions in 1992

    Greg! The Stop Sign!!

    Greg!_The_Stop_Sign!!

  • Tax resistance
  • 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

    Tax resistance

    Tax_resistance

  • Use tax
  • 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

    Use_tax

  • Luxury tax
  • 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

    Luxury_tax

  • Effect of taxes and subsidies on price
  • Taxes and subsidies change the price of goods and, as a result, the quantity consumed. There is a difference between an ad valorem tax and a specific tax

    Effect of taxes and subsidies on price

    Effect_of_taxes_and_subsidies_on_price

  • Yukio Hatoyama
  • 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

    Yukio Hatoyama

    Yukio_Hatoyama

  • Democratic Party of Japan
  • 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

    Democratic Party of Japan

    Democratic_Party_of_Japan

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CONSUMPTION TAX

  • Proctor
  • Surname or Lastname

    English (northern)

    Proctor

    English (northern) : occupational name from Middle English prok(e)tour ‘steward’ (reduced from Old French procurateour, Latin procurator ‘agent’, from procurare ‘to manage’). The term was used most commonly of an attorney in a spiritual court, but also of other officials such as collectors of taxes and agents licensed to collect alms on behalf of lepers and enclosed orders of monks.John Proctor (d. 1757) was a prominent citizen of Boston, MA, and is buried in the King’s Chapel Burying Ground there.

    Proctor

  • Leger
  • Surname or Lastname

    French (Léger) and English

    Leger

    French (Léger) and English : from the Germanic personal name Leodegar (see Ledger).French : nickname from léger ‘light’, ‘superficial’.English : see Letcher.Dutch (also de Leger) : occupational name from Middle Dutch legger, ligger ‘bailiff’, ‘tax collector’.A Leger from Normandy, France, was in Quebec City by 1644; another was in Montreal by 1659. One from Limousin, France, was in Quebec City by 1691; another, from Paris, was there by 1706; and a third, from Poitou, France, arrived in 1711.

    Leger

  • Tema
  • Boy/Male

    Biblical

    Tema

    Admiration, perfection, consummation.

    Tema

  • Penning
  • Surname or Lastname

    English, Dutch, and North German

    Penning

    English, Dutch, and North German : from early Middle English penning, Low German penning, Middle Dutch penninc ‘penny’ (see Penny), a topographic name (from a field name) or a nickname referring to tax dues of a penny.South German : from the short form, Panno, of a Germanic personal name derived from a word meaning ‘ban’, ‘order’, ‘command’.

    Penning

  • Tolton
  • Surname or Lastname

    English (Leicestershire)

    Tolton

    English (Leicestershire) : habitational name, possibly from either of two places called Tollerton, in Nottinghamshire and North Yorkshire. The first is named from the Old Norse personal name Thorleifr + Old English tūn ‘settlement’, ‘enclosure’; the second is from Old English tolnere ‘tax gatherers’ + tūn.

    Tolton

  • Calno
  • Boy/Male

    Biblical

    Calno

    Our consummation, altogether himself'.

    Calno

  • Tolman
  • Surname or Lastname

    English (Devon)

    Tolman

    English (Devon) : occupational name for a toll collector, from Middle English toll ‘tax’, ‘payment’ (see Toller) + man ‘man’.

    Tolman

  • Farmer
  • Surname or Lastname

    English

    Farmer

    English : occupational name from Middle English, Old French ferm(i)er (Late Latin firmarius). The term denoted in the first instance a tax farmer, one who undertook the collection of taxes, revenues, and imposts, paying a fixed (Latin firmus) sum for the proceeds, and only secondarily someone who rented land for the purpose of cultivation; it was not applied to an owner of cultivated land before the 17th century.Irish : Anglicized (part translated) form of Gaelic Mac an Scolóige ‘son of the husbandman’, a rare surname of northern and western Ireland.

    Farmer

  • Towner
  • Surname or Lastname

    English (Sussex)

    Towner

    English (Sussex) : topographic name for one who lived in a township or village, Middle English toun, + -er, a characteristic topographic ending of Sussex surnames.English (Sussex) : occupational name for a toll taker or tax collector, from tolnere, an agent derivative of Middle English toll ‘tax’, ‘payment’. Compare Toller.

    Towner

  • Hallas
  • Surname or Lastname

    Greek

    Hallas

    Greek : probably from Turkish halâs ‘exemption’, a status name for someone who was exempt from payment of rent or taxes.English (Yorkshire) : variant of Hollows.Possibly an altered spelling of Czech Halas, a nickname for a noisy person, from halas ‘uproar’, from halasit ‘to be noisy’.

    Hallas

  • Galford
  • Surname or Lastname

    English

    Galford

    English : habitational name from a place in Devon so named, from Old English gafol ‘tax’, ‘toll’ + ford ‘ford’. The surname is now not found in England.Possibly an Americanized spelling of German Galfert, from a Germanic personal name based on Old High German galan ‘to sing’, or of Gelfort, Gelfert, or Gelfart(h), from a Germanic personal name composed with Middle High German gelfen ‘to cry’, ‘to boast’ or gelf ‘scorn’.

    Galford

  • Logsdon
  • Surname or Lastname

    English (Bedfordshire)

    Logsdon

    English (Bedfordshire) : habitational name from an unidentified place. In Tudor records, the surname is generally spelled Logsden or Loggesden. It may be a variant of Loxton, name of a place in Somerset, or possibly an irregularly altered form of Roxton, name of a place in Bedfordshire (see Ruxton).A William Logsden is recorded in Somerset Co., MD, tax rolls in the late 17th century.

    Logsdon

  • Calneh
  • Biblical

    Calneh

    our consummation

    Calneh

  • Toller
  • Surname or Lastname

    English, Scottish, and North German (also Töller)

    Toller

    English, Scottish, and North German (also Töller) : occupational name for a toll taker or tax collector, from an agent derivative of Middle English toll ‘tax’, ‘payment’, Middle Low German toll (from Late Latin toloneum, teloneum, a derivative of Greek telos ‘tax’).English : habitational name from Toller in Dorset, named from a British river name, apparently composed of elements akin to Welsh toll ‘hollow’, ‘pierced’ + dw(f)r ‘stream’.German : from a short form of the personal name Bartholomäus (see Bartholomew).German : nickname meaning ‘foolish one’ or ‘handsome one’; a noun derivative of Toll 3.

    Toller

  • Jenner
  • Surname or Lastname

    English (chiefly Kent and Sussex)

    Jenner

    English (chiefly Kent and Sussex) : occupational name for a designer or engineer, from a Middle English reduced form of Old French engineor ‘contriver’ (a derivative of engaigne ‘cunning’, ‘ingenuity’, ‘stratagem’, ‘device’). Engineers in the Middle Ages were primarily designers and builders of military machines, although in peacetime they might turn their hands to architecture and other more pacific functions.German : from the Latin personal name Januarius (see January 1). Jänner is a South German word for ‘January’, and so it is possible that this is one of the surnames acquired from words denoting months of the year, for example by converts who had been baptized in that month, people who were born or baptized in that month, or people whose taxes were due in January.

    Jenner

  • Tasker
  • Surname or Lastname

    English

    Tasker

    English : occupational name for someone who did piece-work (especially someone who threshed grain), from an agent derivative of Anglo-Norman French tasque ‘task’ (Old French tasche, Late Latin taxa, of uncertain origin).Slovenian (Tašker) : unexplained.

    Tasker

  • Gabler
  • Surname or Lastname

    German and Swiss German (also Gäbler), Jewish (Ashkenazic)

    Gabler

    German and Swiss German (also Gäbler), Jewish (Ashkenazic) : occupational name for a maker of forks, from an agent derivative of Middle High German gabel(e), German Gabel ‘fork’.habitational name for someone from a place called Gabel in German, Jablone in Czech (see Gabel 3).English : occupational name for a tax collector or usurer, Old French gabelier, gableor, a derivative of gable ‘tax’, ‘revenue’, of Germanic origin.

    Gabler

  • Calneh
  • Girl/Female

    Biblical

    Calneh

    Our consummation.

    Calneh

  • Calno
  • Biblical

    Calno

    our consummation; altogether himself

    Calno

  • Tema
  • Biblical

    Tema

    admiration; perfection; consummation

    Tema

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