Tax Morale and Tax Resistance

This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire.

It is said that Japanese taxpayers' tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitude toward tax policies among Japanese citizens. This book provides background information and basic descriptive statistics from Internet surveys in Japan by the authors, who introduce their results by focusing on tax morale and opinions with respect to a consumption tax hike. The summary statistics indicate that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%. Furthermore, the ideal consumption tax rate for most respondents was less than 10% in both surveys, suggesting that Japanese taxpayers have a strong tax resistance, attributable to distrust of government and politicians.

Provides background on the survey of Japanese taxpayers before and after the consumption tax hike in 2019 Confirms that tax morale is high in Japan due to tax payers' motivation to abide by rules or social norms Shows that most taxpayers were against consumption tax hike in 2019, and the ideal rate is less than 10%

Autorentext

Tomomi Miyazaki Associate Professor, Graduate School of Economics, Kobe University, Japan Masayuki Tamaoka Professor, Graduate School of Economics, Kobe University, Japan Ayu Tomita Ph.D. student, Graduate School of Economics, Kobe University Keigo Kameda Professor, School of Policy Studies, Kwansei Gakuin University Akihiro Kawase Professor, Faculty of Economics, Toyo University Katsuyoshi Nakazawa Professor, Faculty of Economics, Toyo University Hiroyuki Ono Professor, Faculty of Economics, Toyo University Naoko Yokoyama Professor, Faculty of Economics, Osaka Sangyo University

Inhalt

1. Introduction.- 2. A brief look at Japan's October 2019 consumption tax hike.- 3. Survey design.- 4. Summary statistics.- 5. Conclusion.- Appendix. <p