Germany and Japan. Applying an ordered logit model to individual data from representative public opinion surveys, it is … inclination towards a government-based pension system in the case of Japan but positively in Germany. Other significant influences … are the pensioner status of the respondents in Japan and their political position in the case of German data. …

and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of … reconstruction, and finally, we make policy recommendations based on our findings. We find that the structure of Japan's current … will simultaneously improve both the efficiency and equity of Japan's tax system. …