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Topics in Tax Policy: Evidence from an Internet Survey in Japan

Author

Listed:
  • Tomomi Miyazaki

    (Graduate School of Economics, Kobe University)

  • Masayuki Tamaoka

    (Graduate School of Economics, Kobe University)

  • Ayu Tomita

    (Graduate School of Economics, Kobe University)

  • Keigo Kameda

    (School of Policy Studies, Kwansei Gakuin University)

  • Akihiro Kawase

    (Faculty of Economics, Toyo University)

  • Katsuyoshi Nakazawa

    (Faculty of Economics, Toyo University)

  • Hiroyuki Ono

    (Faculty of Economics, Toyo University)

  • Naoko Yokoyama

    (Faculty of Economics, Osaka Sangyo University)

Abstract

This paper explains background information and basic descriptive statistics from the follow-up survey of our questionnaire summarized in Miyazaki et al. (2020). We confirm that taxpayers in Japan tend to abide by the rule, and their tax morale is as high as our first survey. However, most of the respondents feel that their perceived tax burden is especially high with respect to consumption tax. Furthermore, more than 40 % of the respondents feel that "ideal" consumption tax rate should be less than 10 % for all cases. Our results reinstate that whereas taxpayers of Japan have high tax morale and their rate of tax compliance is high, their resistance to consumption tax hike is strong.

Suggested Citation

  • Tomomi Miyazaki & Masayuki Tamaoka & Ayu Tomita & Keigo Kameda & Akihiro Kawase & Katsuyoshi Nakazawa & Hiroyuki Ono & Naoko Yokoyama, 2021. "Topics in Tax Policy: Evidence from an Internet Survey in Japan," Discussion Papers 2110, Graduate School of Economics, Kobe University.
    • Handle: RePEc:koe:wpaper:2110
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    File URL: http://www.econ.kobe-u.ac.jp/RePEc/koe/wpaper/2021/2110.pdf
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