Why the Japanese Taxpayer Always Loses

Indiana University Working Paper No. IU-BEPP-99.001

40 Pages Posted: 28 Aug 1999

See all articles by J. Mark Ramseyer

J. Mark Ramseyer

Harvard Law School

Eric Bennett Rasmusen

Indiana University - Kelley School of Business - Department of Business Economics & Public Policy

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Date Written: July 13, 1999

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.

JEL Classification: J44, J45, K34, K41, L51, P16

Suggested Citation

Ramseyer, J. Mark and Rasmusen, Eric Bennett, Why the Japanese Taxpayer Always Loses (July 13, 1999). Indiana University Working Paper No. IU-BEPP-99.001, Available at SSRN: https://ssrn.com/abstract=170710 or http://dx.doi.org/10.2139/ssrn.170710

J. Mark Ramseyer

Harvard Law School ( email )

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Indiana University - Kelley School of Business - Department of Business Economics & Public Policy ( email )

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