A New Case in TheAnthropology of Taxation*: The Social Science of Critiquing Japan’sFurusato NozeiTax Program

Anthony Rausch and Junichiro Koji

A chapter in Anthropological Enquiries into Policy, Debt, Business, and Capitalism, 2020, vol. 40, pp 25-45 from Emerald Group Publishing Limited

Abstract: This chapter outlines and critiques Japan’s Furusato Nozei tax program from an economic anthropological perspective. This chapter first introduces the socio-political organization of taxes together with the social-scientific paradigms that have been brought to analyze taxation within anthropological thinking. The chapter then outlines Japan’s tax history and the Furusato Nozei, or Hometown Tax program, before critiquing the program on the basis of these social science and anthropological. This critique confirms the validity of evaluating this Japanese tax program in its orientation and operation from an anthropologic viewpoint, while also calling into question the validity of such an approach to taxation from a broader societal view, thereby contributing to a new area of research within the Anthropology of Taxation.

Keywords: Anthropology of Taxation; Furusato Nozei; Hometown Tax; Japan; Citizenship; Tax Policy (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:eme:reanzz:s0190-128120200000040006

DOI: 10.1108/S0190-128120200000040006

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