Index - consumption

Data - Consumption

Last data update: 05 sept. 2026, 01:35

Last compile: 05 sept. 2026, 01:35

Consumption Tax

Japan

tax_JPN %>%
  {if (is_html_output()) print_table(.) else .}

date	sales_tax
1989-03-01	0.00
1989-04-01	0.03
1997-04-01	0.05
2014-04-01	0.08
2019-10-01	0.10
2020-05-01	0.10

tax_JPN |>
  complete(date = seq.Date(min(date), max(date), by = "day")) |>
  fill(sales_tax) |>
  filter(date >= as.Date("1986-01-01")) |>
  gather(variable, value, -date) |>
  ggplot() + theme_minimal() +
  geom_line(aes(x = date, y = value)) +
  scale_x_date(breaks = seq(1920, 2100, 2) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  scale_y_continuous(breaks = 0.01*seq(0, 50, 1),
                     labels = percent_format(accuracy = 1)) + 
  ylab("Japan Sales Tax Rate (%)") + xlab("")

tax_JPN |>
  complete(date = seq.Date(min(date), max(date), by = "day")) |>
  fill(sales_tax) |>
  gather(variable, value, -date) |>
  ggplot() + theme_minimal() +
  geom_line(aes(x = date, y = value)) +
  scale_x_date(breaks = seq(1920, 2100, 5) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  scale_y_continuous(breaks = 0.01*seq(0, 50, 1),
                     labels = percent_format(accuracy = 1)) + 
  ylab("Japan Sales Tax Rate (%)") + xlab("")

Germany

tax_DEU %>%
  {if (is_html_output()) print_table(.) else .}

date	reduced_rate	sales_tax
1968-01-01	0.050	0.10
1968-07-01	0.055	0.11
1978-01-01	0.060	0.12
1979-07-01	0.065	0.13
1983-07-01	0.070	0.14
1993-01-01	0.070	0.15
1998-04-01	0.070	0.16
2007-01-01	0.070	0.19
2020-07-01	0.070	0.16
2021-01-01	0.070	0.19
2021-02-23	0.070	0.19

tax_DEU |>
  complete(date = seq.Date(min(date), max(date), by = "day")) |>
  fill(sales_tax, reduced_rate) |>
  gather(variable, value, -date) |>
  mutate(variable_desc = case_when(variable == "reduced_rate" ~ "VAT Rate - Reduced (%)",
                                   variable == "sales_tax" ~ "VAT Rate - Main (%)")) |>
  ggplot() + geom_line(aes(x = date, y = value, color = variable_desc, linetype = variable_desc)) +
  scale_color_manual(values = viridis(4)[1:3]) +
  theme_minimal() +
  scale_x_date(breaks = seq(1920, 2100, 5) |> paste0("-01-01") |> as.Date(),
               labels = date_format("%Y")) +
  theme(legend.position = c(0.2, 0.9),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 50, 1),
                     labels = percent_format(accuracy = 1)) + 
  ylab("Germany's VAT Tax Rate (%)") + xlab("")