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   系統號碼898492
   書刊名Tax morale and tax resistance [electronic resource] : evidence from an Internet survey in Japan /
   主要著者by Tomomi Miyazaki ... [et al.].
   其他著者Miyazaki, Tomomi.
   出版項Singapore : Imprint: Springer, 2022.
   索書號HJ1391
   ISBN9789811904783
   標題Fiscal policy-Japan-Public opinion.
Taxation-Japan-Public opinion.
Public Finance.
Public Economics.
Economic Policy.
   電子資源https://doi.org/10.1007/978-981-19-0478-3
   叢書名SpringerBriefs in economics. Kobe University social science research series
   
    
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內容簡介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.

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