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Tax Morale and Tax Resistance

Evidence from an Internet Survey in Japan

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  • © 2022

Overview

Authors:
  1. Tomomi Miyazaki

    1. Graduate School of Economics, Kobe University, Kobe, Japan

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  2. Masayuki Tamaoka

    1. Graduate School of Economics, Kobe University, Kobe, Japan

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  3. Ayu Tomita

    1. Graduate School of Economics, Kobe University, Kobe, Japan

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  4. Keigo Kameda

    1. School of Policy Studies, Kwansei Gakuin University, Sanda, Japan

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  5. Akihiro Kawase

    1. Faculty of Economics, Toyo University, Tokyo, Japan

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  6. Katsuyoshi Nakazawa

    1. Faculty of Economics, Toyo University, Tokyo, Japan

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  7. Hiroyuki Ono

    1. Faculty of Economics, Toyo University, Tokyo, Japan

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  8. Naoko Yokoyama

    1. 3-1-1 Nakagaito, Daito-shi, Osaka Sangyo University, Osaka, Japan

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  • Provides background on the survey of Japanese taxpayers before and after the consumption tax hike in 2019
  • Confirms that tax morale is high in Japan due to tax payers’ motivation to abide by rules or social norms
  • Shows that most taxpayers were against consumption tax hike in 2019, and the “ideal” rate is less than 10%

Part of the book series: SpringerBriefs in Economics (BRIEFSECONOMICS)

Part of the book sub series: Kobe University Social Science Research Series (BRIEFSKUSSRS)

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Table of contents (5 chapters)

  1. Front Matter

    Pages i-ix
    Download chapter PDF

  2. Introduction

    • Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa et al.
    Pages 1-1

  3. A Brief Look at Japan’s October 2019 Consumption Tax Hike

    • Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa et al.
    Pages 3-7

  4. Survey Design

    • Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa et al.
    Pages 9-17

  5. Summary Statistics

    • Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa et al.
    Pages 19-29

  6. Conclusion

    • Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa et al.
    Pages 31-32

  7. Back Matter

    Pages 33-52
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Keywords

About this book

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.

Authors and Affiliations

  • Graduate School of Economics, Kobe University, Kobe, Japan

    Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita

  • School of Policy Studies, Kwansei Gakuin University, Sanda, Japan

    Keigo Kameda

  • Faculty of Economics, Toyo University, Tokyo, Japan

    Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono

  • 3-1-1 Nakagaito, Daito-shi, Osaka Sangyo University, Osaka, Japan

    Naoko Yokoyama

About the authors

Tomomi Miyazaki

Associate Professor, Graduate School of Economics, Kobe University, Japan


Masayuki Tamaoka

Professor, Graduate School of Economics, Kobe University, Japan


Ayu Tomita

Ph.D. student, Graduate School of Economics, Kobe University


Keigo Kameda

Professor, School of Policy Studies, Kwansei Gakuin University


Akihiro Kawase

Professor, Faculty of Economics, Toyo University


Katsuyoshi Nakazawa

Professor, Faculty of Economics, Toyo University


Hiroyuki Ono

Professor, Faculty of Economics, Toyo University


Naoko Yokoyama

Professor, Faculty of Economics, Osaka Sangyo University


Bibliographic Information

  • Book Title: Tax Morale and Tax Resistance

  • Book Subtitle: Evidence from an Internet Survey in Japan

  • Authors: Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, … Naoko Yokoyama

  • Series Title: SpringerBriefs in Economics

  • DOI: https://doi.org/10.1007/978-981-19-0478-3

  • Publisher: Springer Singapore

  • eBook Packages: Economics and Finance, Economics and Finance (R0)

  • Copyright Information: The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2022

  • Softcover ISBN: 978-981-19-0477-6Published: 05 April 2022

  • eBook ISBN: 978-981-19-0478-3Published: 04 April 2022

  • Series ISSN: 2191-5504

  • Series E-ISSN: 2191-5512

  • Edition Number: 1

  • Number of Pages: IX, 52

  • Number of Illustrations: 7 b/w illustrations, 19 illustrations in colour

  • Topics: Public Finance, Public Economics, Economic Policy

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