Why the Japanese Taxpayer Always Loses

Posted: 28 Aug 1999

See all articles by J. Mark Ramseyer

J. Mark Ramseyer

Harvard Law School

Eric Bennett Rasmusen

Indiana University - Kelley School of Business - Department of Business Economics & Public Policy

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Abstract

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

Ramseyer, J. Mark and Rasmusen, Eric Bennett, Why the Japanese Taxpayer Always Loses. Available at SSRN: https://ssrn.com/abstract=172066

J. Mark Ramseyer

Harvard Law School ( email )

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Eric Bennett Rasmusen (Contact Author)

Indiana University - Kelley School of Business - Department of Business Economics & Public Policy ( email )

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