Cross-border shopping, E-commerce, and consumption tax revenues in Japan

IF 1.7 Q2 ECONOMICS

Asia-Pacific Journal of Regional Science Pub Date : 2025-05-04 DOI:10.1007/s41685-025-00380-y

Yoshimi Adachi, Hikaru Ogawa

引用次数: 0

Abstract

This study examines the impacts of cross-border shopping and e-commerce on local consumption tax revenues in Japanese municipalities. Employing fixed-effects regression models and instrumental variable (IV) techniques, the analysis finds that cross-border consumption is significantly associated with a reduction in municipal tax revenues: a 10% increase in cross-border consumption is linked to a 0.3–0.5% decrease in per capita tax revenue, while the overall impact of e-commerce appears to be limited. Of the two policy reforms aimed at mitigating the effects of cross-border consumption and e-commerce, the first appears to have had a measurable impact.

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日本的跨境购物、电子商务和消费税收入

本研究考察了跨境购物和电子商务对日本地方消费税收入的影响。采用固定效应回归模型和工具变量（IV）技术，分析发现跨境消费与市政税收减少显著相关：跨境消费每增加10%，人均税收减少0.3-0.5%，而电子商务的整体影响似乎有限。在旨在减轻跨境消费和电子商务影响的两项政策改革中，第一项似乎产生了可衡量的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Asia-Pacific Journal of Regional Science Social Sciences-Urban Studies

CiteScore

3.10

自引率

7.10%

发文量

期刊介绍： The Asia-Pacific Journal of Regional Science expands the frontiers of regional science through the diffusion of intrinsically developed and advanced modern, regional science methodologies throughout the Asia-Pacific region. Articles published in the journal foster progress and development of regional science through the promotion of comprehensive and interdisciplinary academic studies in relationship to research in regional science across the globe. The journal’s scope includes articles dedicated to theoretical economics, positive economics including econometrics and statistical analysis and input–output analysis, CGE, Simulation, applied economics including international economics, regional economics, industrial organization, analysis of governance and institutional issues, law and economics, migration and labor markets, spatial economics, land economics, urban economics, agricultural economics, environmental economics, behavioral economics and spatial analysis with GIS/RS data education economics, sociology including urban sociology, rural sociology, environmental sociology and educational sociology, as well as traffic engineering. The journal provides a unique platform for its research community to further develop, analyze, and resolve urgent regional and urban issues in Asia, and to further refine established research around the world in this multidisciplinary field. The journal invites original articles, proposals, and book reviews.The Asia-Pacific Journal of Regional Science is a new English-language journal that spun out of Chiikigakukenkyuu, which has a 45-year history of publishing the best Japanese research in regional science in the Japanese language and, more recently and more frequently, in English. The development of regional science as an international discipline has necessitated the need for a new publication in English. The Asia-Pacific Journal of Regional Science is a publishing vehicle for English-language contributions to the field in Japan, across the complete Asia-Pacific arena, and beyond.Content published in this journal is peer reviewed (Double Blind).