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

Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono and Naoko Yokoyama
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Masayuki Tamaoka: Graduate School of Economics, Kobe University
Ayu Tomita: Graduate School of Economics, Kobe University
Hiroyuki Ono: Faculty of Economics, Toyo University
Naoko Yokoyama: Faculty of Economics, Osaka Sangyo University

No 2110, Discussion Papers from Graduate School of Economics, Kobe 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.

Pages: 71 pages
Date: 2021-03
New Economics Papers: this item is included in nep-pbe and nep-pub
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http://www.econ.kobe-u.ac.jp/RePEc/koe/wpaper/2021/2110.pdf (application/pdf)

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