Why the Japanese Taxpayer Always Loses
AbstractThe tax office wins most cases in Japan. We think about why this might be. We find that although judges who rule in favor of the taxpayer do not suffer in their future careers, if the loser-- whether governemnt or taxpayer--appeals and wins, the reversed judge's career does take a turn for the worse. This implies that the government cares more about accurate judging than about pro-government judging.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by EconWPA in its series Law and Economics with number 9907003.
Date of creation: 13 Jul 1999
Date of revision:
Note: Type of Document - Pdf; prepared on IBM PC ; to print on ;
Contact details of provider:
Web page: http://126.96.36.199
japan; tax law; judges; political economy;
Find related papers by JEL classification:
- J44 - Labor and Demographic Economics - - Particular Labor Markets - - - Professional Labor Markets and Occupations
- J45 - Labor and Demographic Economics - - Particular Labor Markets - - - Public Sector Labor Markets
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- K41 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Litigation Process
- L51 - Industrial Organization - - Regulation and Industrial Policy - - - Economics of Regulation
- P16 - Economic Systems - - Capitalist Systems - - - Political Economy of Capitalism
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Pushkar Maitra & Russell Smyth, 2004. "Judicial Independence, Judicial Promotion and the Enforcement of Legislative Wealth Transfersâ€”An Empirical Study of the New Zealand High Court," European Journal of Law and Economics, Springer, vol. 17(2), pages 209-235, March.
- Padovano, Fabio & Fiorino, Nadia, 2012. "Strategic delegation and “judicial couples” in the Italian Constitutional Court," International Review of Law and Economics, Elsevier, vol. 32(2), pages 215-223.
- Lars P. Feld & Stefan Voigt, 2004.
"Making Judges Independent – Some Proposals Regarding the Judiciary+,"
Marburg Working Papers on Economics
200429, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Lars P. Feld & Stefan Voigt, 2004. "Making Judges Independent – Some Proposals Regarding the Judiciary," CESifo Working Paper Series 1260, CESifo Group Munich.
- Martin Schneider, 2005. "Judicial Career Incentives and Court Performance: An Empirical Study of the German Labour Courts of Appeal," European Journal of Law and Economics, Springer, vol. 20(2), pages 127-144, September.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (EconWPA).
If references are entirely missing, you can add them using this form.