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<p>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.</p>

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

  • 期刊论文

  • 发表日期：

    2025年5月4日

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  • Yoshimi Adachi,
  • Hikaru Ogawa

摘要

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.