Natural Disasters and Taxation in Japan

Satoshi Watanabe
Additional contact information
Satoshi Watanabe: Professor, School of International & Public Policy, Hitotsubashi University

Discussion papers from Policy Research Institute, Ministry of Finance Japan

Abstract: This paper examines the role of taxation policy in response to natural disasters, particularly earthquakes. Disaster-related measures in relation to the taxation system that can be taken before and after a natural disaster are considered separately. Through a comparison of differences in the relationships between disasters and taxation for each item of taxation in Japan, we aim to work back to some basic points for discussion on several anomalies in the structure of taxation.

Pages: 24 pages
Date: 2015-06
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://warp.da.ndl.go.jp/info:ndljp/pid/11511171/ ... ion_paper/ron269.pdf First version, 2015 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mof:wpaper:ron269

Access Statistics for this paper

More papers in Discussion papers from Policy Research Institute, Ministry of Finance Japan Contact information at EDIRC.
Bibliographic data for series maintained by Policy Research Institute ().