This Non Technical Summary does not constitute part of the above-captioned Discussion Paper but has been prepared for the purpose of providing a bold outline of the paper, based on findings from the ...
Oct. 1 will mark a major turning point in Japan’s consumption tax rate with the start of an invoice system. Small businesses and freelance workers fret that they may face the prospect of paying ...
By constructing a database with invoice currency choice and trade partner by export destination, we empirically examine the determinants of invoice currency choice in export using the probit model ...