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.
