Why the Japanese Taxpayer Always Loses
Posted: 28 Aug 1999
In Japan, the government wins most of its tax cases against taxpayers. Why? We find, using statistical analysis, that judges who rule for taxpayers do not suffer in their future careers in general. If, however, the loser, whether tax office or payers, appeals and wins, the trial judge's future job posting do worsen. We conclude that the Japanese government cares more about good judging than about rulings in its own favor, as makes sense since the government can legislate higher taxes if it so desires.
Note: This is a description of the paper and not the actual abstract.
JEL Classification: J44, J45, K34, K41, L51, P16
Suggested Citation: Suggested Citation