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Overview of Hometown Tax Donation and the Challenge It Poses to Municipal Administration—Paradigm Shift in Municipal Administration: Incorporating Management Perspectives

In: Local Tax Benefits at a Distance

Author

Listed:
  • Takaaki Hoda

    (Kobe University)

  • Richard B. Dasher

    (Stanford University)

Abstract

Hometown Tax Donation is a system that enables citizens to donate to prefectures or municipalities of their choice. Donations are subject to tax credits, with donors essentially receiving a cashback for any amount donated exceeding 2000 yen in the form of inhabitant tax credit and income tax return. For instance, if a resident of Tokyo donates 10,000 yen to one’s hometown municipality, the resident will pay 8000 yen less inhabitant tax the following fiscal year.

Suggested Citation

  • Takaaki Hoda & Richard B. Dasher, 2021. "Overview of Hometown Tax Donation and the Challenge It Poses to Municipal Administration—Paradigm Shift in Municipal Administration: Incorporating Management Perspectives," SpringerBriefs in Economics, in: Local Tax Benefits at a Distance, chapter 0, pages 7-17, Springer.
    • Handle: RePEc:spr:spbchp:978-981-16-5138-0_2
    DOI: 10.1007/978-981-16-5138-0_2
    as

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