Tax Morale and Tax Resistance: Evidence from a Representative Japanese Population Survey Tomomi Miyazaki Masayuki Tamaoka Ayu Tomita Keigo Kameda Akihiro Kawase Katsuyoshi Nakazawa Hiroyuki Ono Naoko Yokoyama March , 2020 Discussion Paper No.2004 GRADUATE SCHOOL OF ECONOMICS KOBE UNIVERSITY ROKKO, KOBE, JAPAN Tax Morale and Tax Resistance: Evidence from a Representative ♣ Japanese Population Survey Tomomi Miyazaki 1 , Masayuki Tamaoka 2 , Ayu Tomita 3 , Keigo Kameda 4 , Akihiro Kawase5, Katsuyoshi Nakazawa6, Hiroyuki Ono7, Naoko Yokoyama8 Abstract: This paper explains background information and basic descriptive statistics from a representative survey of Japan’s tax and fiscal policy issues. We found that while the Japanese taxpayers have high tax morale, half of them disagree with the consumption tax hike in October 2019. Keywords: Tax morale, tax compliance, tax resistance, tax hike, questionnaire JEL classification: E62, H62 ♣ This is a revised version of our paper “Consumption Tax Hike, Tax Morale, and Tax Resistance: Taxpayer Paradox in Japan” published in Public Choice Studies No.73. The authors would like to thank for Bernd Hayo, Takashi Shimuzu, and Kazufumi Yugami for their insightful comments and suggestions. This work has been financially supported by the Japan Society for the Promotion of Science (Grant-in-Aid for Scientific Research #16H03637 and #18H00868). The usual disclaimer applies. 1 Corresponding Author. Associate Professor, Graduate School of Economics, Kobe University. E-mail:
[email protected] 2 Professor, Graduate School of Economics, Kobe University. 3 Student, Graduate School of Economics, Kobe University. 4 Professor, School of Policy Studies, Kwansei Gakuin University. 5 Professor, Faculty of Economics, Toyo University.