No CrossRef data available.
Article contents
A Paradox of Japanese Taxation: Analyzing the Furusato Nozei Tax System
Published online by Cambridge University Press: 14 March 2025
Abstract
This article introduces the Japanese Furusato Nozei Tax System, whereby citizens can designate part of their tax burden to be transferred to as a financial contribution to a prefecture or municipality of their choice, thereby creating an alternative means of taxation. Given that the Furusato Nozei System is gaining widespread popularity, this paper investigates some of its inherent contradictions, its rationale, history and certain paradoxical features of this controversial tax system.
- Type
- Research Article
- Information
- Copyright
- Copyright © The Authors 2017
References
Alesina, A. & Angeletos, G.M. (n.d.) Fairness and Redistribution, American Economic Review 95 (4), 960–980, on-line document, scholar.harvard.edu/alesina/files/fairness_and_redistribution.pdf.CrossRefGoogle Scholar
Ballas, D., Dorling, D., Nakaya, T., Tunstall, H. & Hanaoka, K. (2013) Income Inequalities in Japan and the UK: A Comparative Study of Two Island Economies, Social Policy and Society, on-line document, http://journals.cambridge.org/abstract_S1474746413000043.Google Scholar
Goodrich, B. (n.d.) ‘A Non-Meltzer-Richard Model of Redistribution’, on-line document.Google Scholar
Ihori, T. & Yang, C.C. (2008) Tax Competition, Public Good Provision, and Income Redistribution, Asia-Pacific Journal of Accounting & Economics, 15, 277–290.Google Scholar
Kaneko, H. (2009) The Japanese Income Tax System and the Disparity of Income and wealth Among People in Japan. Proceedings from the 2009 Sho Sato Conference on Tax Law.Google Scholar
Kessing, S. G., Lipatov, V. & Zoubek, J. M. (2015) ‘Optimal Taxation under Regional Inequality’, on-line document.Google Scholar
Shimbun, Mainichi. (2017) Hometown tax used to cover costs of anti-nuclear plant lawsuit, April 12, 2017.Google Scholar
Meltzer, A. H. & Richard, S. F. (1981) A Rational Theory on the Size of Government, The Journal of Political Economy, 89 (5); 914–927.Google Scholar
Ministry of Internal Affairs and Communication (n.d. a) Furusato Nozei Portal Site, here.Google Scholar
Ohtake, F. & Tomioka, J. (2004) Who Supports Redistribution? The Japan Economics Review, 55 (4), on-line document.Google Scholar
Prasad, N. (2008) Policies for Redistribution: The Use of Taxes and Social Transfers, Discussion Paper Series 194, International Institute for Labour Studies.Google Scholar
Rausch, A. (2015) Regional Revitalization as Culture, Identity and Citizenship: Promise, Peril and Shared Sacrifice for Shared Investment, Japanese Studies Association of Canada (2015) Conference Proceedings “Culture, Identity and Citizenship”; 55–67.Google Scholar
Shigeki, M. (2017) A Mixed Grade for Japan's New Tax Reform Plan, on-line document, http://www.nippon.com/en/simpleview/?post_id=3334.Google Scholar
Tay, S. (2015) Who Supports Distribution? Subjective Income Inequality in Japan and China, Economic and Political Studies, on-line document, http://blog.chinadaily.com.cn/blog-1040969-30230.html.Google Scholar
Tokyo Metropolitan Government (n.d.) Tokyo's Financial System: Financial Structure of Local Governments in Japan.Google Scholar
Wilkinson, R. and Pickett, K. (2009) The Spirit Level: Why Equality is Better for Everyone, London: Allen Lane.Google Scholar
Yabe, T. (2017) ‘Furusato Nozei’ ha Tokyo ikkyoku shuchu wo zesei, chiho wo kasseika shiteirunoka? Todofuken-shichoson shushi deeta to zaiseryoku tono kankei kara kangaeru, proceedings of the Chiiki Shakai Gakkai 42nd Conference.Google Scholar