Why the Japanese Taxpayer Always Loses
Indiana University Working Paper No. IU-BEPP-99.001
40 Pages Posted: 28 Aug 1999
There are 2 versions of this paper
Why the Japanese Taxpayer Always Loses
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: Suggested Citation
Do you have negative results from your research you’d like to share?
Recommended Papers
-
Economic Growth and Judicial Independence: Cross Country Evidence Using a New Set of Indicators
By Lars P. Feld and Stefan Voigt
-
Inflation Culture, Central Bank Independence and Price Stability
By Bernd Hayo
-
By Stefan Voigt
-
Choosing Not to Choose: When Politicians Choose to Delegate Powers
By Stefan Voigt and Eli Salzberger
-
Attitudes Towards Inflation and the Viability of Fixed Exchange Rates: Evidence from the EMS
-
A Public Choice Case for the Administrative State
By David B. Spence and Frank B. Cross
-
Making Judges Independent - Some Proposals Regarding the Judiciary
By Lars P. Feld and Stefan Voigt
-
Economic Analysis and the Design of Constitutional Courts
By Tom Ginsburg