Why the Japanese Taxpayer Always Loses

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.

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Year of publication:	1999-07-13
Authors:	Ramseyer, J. Mark ; Rasmusen, Eric
Institutions:	EconWPA
Subject:	japan \| tax law \| judges \| political economy

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Extent:	application/pdf
Series:	Law and Economics.
Type of publication:	Book / Working Paper
Notes:	Type of Document - Pdf; prepared on IBM PC ; to print on ;
Classification:	J44 - Professional Labor Markets and Occupations ; J45 - Public Sector Labor Markets ; K34 - Tax Law ; K41 - Litigation Process ; L51 - Economics of Regulation ; P16 - Political Economy
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005076631