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Why the Japanese Taxpayer Always Loses

John Ramseyer () and Eric Rasmusen ()

Law and Economics from University Library of Munich, Germany

Abstract: The tax office wins most cases in Japan. We think about why this might be. We find that although judges who rule in favor of the taxpayer do not suffer in their future careers, if the loser-- whether governemnt or taxpayer--appeals and wins, the reversed judge's career does take a turn for the worse. This implies that the government cares more about accurate judging than about pro-government judging.

Keywords: japan; tax law; judges; political economy (search for similar items in EconPapers)
JEL-codes: J44 J45 K34 K41 L51 P16 (search for similar items in EconPapers)
Date: 1999-07-13
Note: Type of Document - Pdf; prepared on IBM PC ; to print on ;
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Handle: RePEc:wpa:wuwple:9907003