國立虎尾科技大學 |

Tax Morale and Tax Resistance = Evidence from an Internet Survey in Japan /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Tax Morale and Tax Resistance/ by Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, Naoko Yokoyama.
其他題名:	Evidence from an Internet Survey in Japan /
作者:	Miyazaki, Tomomi.
其他作者:	Tamaoka, Masayuki.
面頁冊數:	IX, 52 p. 26 illus., 19 illus. in color.online resource. :
Contained By:	Springer Nature eBook
標題:	Finance, Public. -
電子資源:	https://doi.org/10.1007/978-981-19-0478-3
ISBN:	9789811904783

Tax Morale and Tax Resistance = Evidence from an Internet Survey in Japan /
Miyazaki, Tomomi.

Tax Morale and Tax ResistanceEvidence from an Internet Survey in Japan /[electronic resource] :by Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, Naoko Yokoyama. - 1st ed. 2022. - IX, 52 p. 26 illus., 19 illus. in color.online resource. - Kobe University Social Science Research Series,2520-1700. - Kobe University Social Science Research Series,.

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

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.

ISBN: 9789811904783

Standard No.: 10.1007/978-981-19-0478-3doiSubjects--Topical Terms:

556260
Finance, Public.

LC Class. No.: HJ9-9940

Dewey Class. No.: 336

Tax Morale and Tax Resistance = Evidence from an Internet Survey in Japan /
LDR:02674nam a22003975i 4500 001 1092267
003 DE-He213
005 20220501173251.0
007 cr nn 008mamaa
008 221228s2022 si | s |||| 0|eng d
020 $a 9789811904783 $9 978-981-19-0478-3
024 7 $a 10.1007/978-981-19-0478-3 $2 doi
035 $a 978-981-19-0478-3
050 4 $a HJ9-9940
072 7 $a KFFD $2 bicssc
072 7 $a BUS051000 $2 bisacsh
072 7 $a KFFD $2 thema
082 0 4 $a 336 $2 23
100 1 $a Miyazaki, Tomomi. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1399999
245 1 0 $a Tax Morale and Tax Resistance $h [electronic resource] : $b Evidence from an Internet Survey in Japan / $c by Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, Naoko Yokoyama.
250 $a 1st ed. 2022.
264 1 $a Singapore : $b Springer Nature Singapore : $b Imprint: Springer, $c 2022.
300 $a IX, 52 p. 26 illus., 19 illus. in color. $b online resource.
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
347 $a text file $b PDF $2 rda
490 1 $a Kobe University Social Science Research Series, $x 2520-1700
505 0 $a 1. Introduction -- 2. A brief look at Japan’s October 2019 consumption tax hike -- 3. Survey design -- 4. Summary statistics -- 5. Conclusion -- Appendix.
520 $a 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.
650 0 $a Finance, Public. $3 556260
650 0 $a Economic policy. $3 555567
650 1 4 $a Public Finance. $3 1104728
650 2 4 $a Public Economics. $3 1069070
650 2 4 $a Economic Policy. $3 669185
700 1 $a Tamaoka, Masayuki. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1400000
700 1 $a Tomita, Ayu. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1400001
700 1 $a Kameda, Keigo. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1211708
700 1 $a Kawase, Akihiro. $e author. $1 https://orcid.org/0000-0003-3444-8615 $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1400002
700 1 $a Nakazawa, Katsuyoshi. $e author. $1 https://orcid.org/0000-0002-3490-6834 $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1400003
700 1 $a Ono, Hiroyuki. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1400004
700 1 $a Yokoyama, Naoko. $e author. $4 aut $4 http://id.loc.gov/vocabulary/relators/aut $3 1400005
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
776 0 8 $i Printed edition: $z 9789811904776
776 0 8 $i Printed edition: $z 9789811904790
830 0 $a Kobe University Social Science Research Series, $x 2520-1697 $3 1279698
856 4 0 $u https://doi.org/10.1007/978-981-19-0478-3
912 $a ZDB-2-ECF
912 $a ZDB-2-SXEF
950 $a Economics and Finance (SpringerNature-41170)
950 $a Economics and Finance (R0) (SpringerNature-43720)