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A Reverse-Functioning System: Japan’s Social Security System and Tax Progression in the Early Twenty-First Century

In: Worlds of Taxation

Author

Listed:
  • Mari Osawa

    (University of Tokyo)

Abstract

This chapter brings attention to the fact that more than simply being dysfunctional, Japan’s tax and social security scheme is ‘reverse-functioning’, in the sense that contrary to solving problems it is supposed to be addressing, the system is actually exacerbating them. Section ‘“A Common Stream” and Abe’s “Basic Policies”’ briefly reviews the history of how governmental agencies have recognized the functions of social security. Section ‘Exclusion and Poverty Effects of Japan’s Social Security System’ describes two major aspects of the reverse-functioning. Firstly, the social insurance system is by its design excluding certain groups. Secondly, income redistribution through tax and social security deepens poverty for many categories. Section ‘Changes in the Tax and Social Security Burden and Level of Progressivity Over Time’ examines the characteristics of Japan’s income redistribution and its progressivity using data from the Organization for Economic Co-operation and Development, which leads to the conclusions in Section ‘Conclusion and Outlook’.

Suggested Citation

  • Mari Osawa, 2018. "A Reverse-Functioning System: Japan’s Social Security System and Tax Progression in the Early Twenty-First Century," Palgrave Studies in the History of Finance, in: Gisela Huerlimann & W. Elliot Brownlee & Eisaku Ide (ed.), Worlds of Taxation, pages 245-267, Palgrave Macmillan.
    • Handle: RePEc:pal:psitcp:978-3-319-90263-0_10
    DOI: 10.1007/978-3-319-90263-0_10
    as

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