A Paradox of Japanese Taxation
Analyzing the Furusato Nozei Tax System
Bibliographic Data
| ID | 2134409 |
|---|---|
| Authors | Anthony Rausch (0000-0001-5252-9430), Anthony S Rausch (0000-0001-6173-3257, corresponding author) |
| Year | 2017 |
| Volume | 15 |
| Issue | 17 |
| Publication date | 2017-06-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Japan focus (JOURNAL) |
| Journal identifiers | ISSN: 1557-4660 • E-ISSN: 1557-4660 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s1557466017013559 |
| OpenAlex | W4408501082 |
| Language | EN |
| Citations received | 1 |
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
Business · Economics · Law and economics · Corporate Taxation and Avoidance
| Citations per year | 1 |
|---|---|
| Citation span | 2026 - 2026 (1) |
| Highly cited | No |