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

MoreLess

Year of publication:	[2001]
Authors:	Ramseyer, J. Mark
Other Persons:	Rasmusen, Eric Bennett (contributor)
Publisher:	[2001]: [S.l.] : SSRN

freely available

Full text |

More access options

doi.org

Check Google Scholar

In German libraries (KVK)

I need help

Extent:	1 Online-Ressource (40 p)
Type of publication:	Book / Working Paper
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 13, 1999 erstellt
Other identifiers:	10.2139/ssrn.170710 [DOI]
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:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012743013