SpringerBriefs in Economics Tax Morale and Tax Resistance - Tomomi Miyazaki Masayuki Tamaoka Ayu Tomita Keigo Kameda Akihiro Kawase Katsuyoshi Nakazawa Hiroyuki Ono Naoko Yokoyama Kartoniert (TB)

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 mo rale 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.