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Why the Japanese Taxpayer Always Loses

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Author Info

  • J. Mark Ramseyer

    (Harvard Law School)

  • Eric Rasmusen

    (Indiana University, Kelley School of Business)

Abstract

The 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.

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File URL: http://128.118.178.162/eps/le/papers/9907/9907003.pdf
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Bibliographic Info

Paper provided by EconWPA in its series Law and Economics with number 9907003.

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Date of creation: 13 Jul 1999
Date of revision:
Handle: RePEc:wpa:wuwple:9907003

Note: Type of Document - Pdf; prepared on IBM PC ; to print on ;
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Web page: http://128.118.178.162

Related research

Keywords: japan; tax law; judges; political economy;

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Cited by:
  1. Pushkar Maitra & Russell Smyth, 2004. "Judicial Independence, Judicial Promotion and the Enforcement of Legislative Wealth Transfers—An Empirical Study of the New Zealand High Court," European Journal of Law and Economics, Springer, vol. 17(2), pages 209-235, March.
  2. 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.
  3. 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).
  4. 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.

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