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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)

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

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

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Web page: http://129.3.20.41

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Related research
Keywords: 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

Cited by:
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  1. J. Mark Ramseyer & Eric B. Rasmusen, 2001. "When are Judges and Bureaucrats Left Independent? Theory and History from Imperial Japan, Postwar Japan, and the United States," CIRJE F-Series CIRJE-F-126, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
  2. 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. [Downloadable!] (restricted)
  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). [Downloadable!]
    Other versions:
  4. 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. [Downloadable!] (restricted)
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