Work

A Paradox of Japanese Taxation: Analyzing the Furusato Nozei Tax System

Year: 2017

Type: article

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.

Source: Japan focus

DOI: 10.1017/s1557466017013559

Author: Anthony Rausch

Language: English

Topic: Local Government Finance and Decentralization

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $3,550

OpenAlex ID: W4408501082