Tomomi Miyazaki & Masayuki Tamaoka 
Tax Morale and Tax Resistance [PDF ebook] 
Evidence from an Internet Survey in Japan

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This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire.

It is said that Japanese taxpayers’ tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitude toward tax policies among Japanese citizens.

This book provides background information and basic descriptive statistics from Internet surveys in Japan by the authors, who introduce their results by focusing on tax morale and opinions with respect to a consumption tax hike. The summary statistics indicate that while tax morale is high, half of the respondents oppose a consumption tax hike from 8% to 10%. Furthermore, the ideal consumption tax rate for most respondents was less than 10% in both surveys, suggesting that Japanese taxpayers have a strong tax resistance, attributable to distrust of government and politicians.

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Table of Content

1. Introduction.- 2. A brief look at Japan’s October 2019 consumption tax hike.- 3. Survey design.- 4. Summary statistics.- 5. Conclusion.- Appendix.

About the author

Tomomi Miyazaki
Associate Professor, Graduate School of Economics, Kobe University, Japan

Masayuki Tamaoka
Professor, Graduate School of Economics, Kobe University, Japan

Ayu Tomita
Ph.D. student, Graduate School of Economics, Kobe University

Keigo Kameda Professor, School of Policy Studies, Kwansei Gakuin University


Akihiro Kawase
Professor, Faculty of Economics, Toyo University

Katsuyoshi Nakazawa
Professor, Faculty of Economics, Toyo University

Hiroyuki Ono
Professor, Faculty of Economics, Toyo University

Naoko Yokoyama Professor, Faculty of Economics, Osaka Sangyo University

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Language English ● Format PDF ● Pages 52 ● ISBN 9789811904783 ● File size 1.6 MB ● Publisher Springer Singapore ● City Singapore ● Country SG ● Published 2022 ● Downloadable 24 months ● Currency EUR ● ID 8359883 ● Copy protection Social DRM

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