Tax Morale and Tax Resistance: Evidence from an Internet Survey in Japan

This book provides an overview of the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire. It reveals that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%, and the ideal consumption tax rate for most respondents is less than 10%. This tax resistance is attributed to distrust of government and politicians.

Format: Paperback / softback
Length: 52 pages
Publication date: 05 April 2022
Publisher: Springer Verlag, Singapore

This groundbreaking book delves into the prevailing attitudes of taxpayers in Japan towards tax and fiscal policy, shedding light on a topic of significant interest. While it is commonly believed that Japanese taxpayers possess a high tax morale, a closer examination reveals a paradoxical perspective. Despite the perception of a strong resistance to tax increases, particularly consumption tax hikes, taxpayers in Japan are often characterized as displaying a steadfast opposition. This book offers valuable background information and comprehensive descriptive statistics derived from Internet surveys conducted by the authors. The authors present their findings by concentrating on tax morale and opinions related to a consumption tax, providing a comprehensive overview of the subject matter.

The summary statistics derived from these surveys indicate that while tax morale is indeed high, a significant proportion of respondents oppose a consumption tax hike ranging from 8% to 10%. Furthermore, the ideal consumption tax rate suggested by most respondents falls below 10% in both surveys, indicating a strong tax resistance attributed to distrust of government and politicians.

This book serves as a valuable resource for scholars, policymakers, and individuals interested in understanding the complex dynamics of tax attitudes and behaviors in Japan. By examining the perspectives of taxpayers, it sheds light on the factors that shape their attitudes towards taxation and provides insights into the challenges faced by the Japanese government in implementing tax policies. The findings of this study contribute to the ongoing discourse on tax reform and fiscal policy in Japan and have implications for other countries seeking to navigate the complexities of tax administration and public opinion.

Weight: 120g
Dimension: 235 x 155 (mm)
ISBN-13: 9789811904776
Edition number: 1st ed. 2022