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Survey Design

In: Tax Morale and Tax Resistance

Author

Listed:
  • Tomomi Miyazaki

    (Kobe University)

  • Masayuki Tamaoka

    (Kobe University)

  • Ayu Tomita

    (Kobe University)

  • Keigo Kameda

    (Kwansei Gakuin University)

  • Akihiro Kawase

    (Toyo University)

  • Katsuyoshi Nakazawa

    (Toyo University)

  • Hiroyuki Ono

    (Toyo University)

  • Naoko Yokoyama

    (Osaka Sangyo University)

Abstract

Paying tax is stipulated as a civic duty in Article 30 of the Constitution of Japan. Nevertheless, Japanese constituents have a negative impression of consumption tax and have resisted its increase and introduction. Tamaoka (Fisc Stud 15:57–73, 1994) points out that special interest groups—especially small traders, retailers, and even consumers—recalcitrantly resisted the consumption tax in the 1980s. Further, most Japanese administrations that proposed or implemented a consumption tax hike lost national elections. According to many newspaper polls, more than half of respondents oppose further consumption tax hikes. These facts suggest that tax resistance (i.e., as per Schmölders’s (Finanzpolitik, Zwite Auflage, Springer-Verlag, 1965) definition, psychological resistance against tax payments) is likely to be high in Japan.

Suggested Citation

  • Tomomi Miyazaki & Masayuki Tamaoka & Ayu Tomita & Keigo Kameda & Akihiro Kawase & Katsuyoshi Nakazawa & Hiroyuki Ono & Naoko Yokoyama, 2022. "Survey Design," SpringerBriefs in Economics, in: Tax Morale and Tax Resistance, chapter 0, pages 9-17, Springer.
    • Handle: RePEc:spr:spbchp:978-981-19-0478-3_3
    DOI: 10.1007/978-981-19-0478-3_3
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