Repairing the Tax

2009@Seido-sha, 350p.
[Japanese] / [Korean]

Cover of <i>Repairing the Tax</i> Repairing the Taxiwł𒼂xj

TATEIWA Shin'yai ^j,
MURAKAMI Shinjii Tij &
September 10, 2009
SeidoshaC350p.@ISBN-10: 4791764935@ISBN-13: 978-4791764938 2310yen

Table of Contents

TATEIWA Shin'ya, MURAKAMI Shinji & HASHIGUCHI Shoji@2009@Repairing the Tax, SeidoshaC350p.

Table of Contents


Part 1@"Repairing the Axis Immediately: Using Tax for Distribution"@TATEIWA Shin'ya

Preface: Recapitulative Short Sentences

1@True Meaning of Tax\\4 Short Sentences

@November 8, 2008@Considering Economy Simply
@November 29, 2008 True Meaning of Tax
@December 13, 2008 What "the Tax Reform" has Brought about
@December 20, 2008 "Economy-boosting Measure" that Is not Stupid

2@Restating what can Be Done Immediately

@1@Tax System
@2@Basic Line
@3@What Prevents my Suggestions
@4@People's Minds

@Additional Notes

Chapter 1@Using Tax for Distribution

1@Making Progressive Taxation Severer than Now
2@My Suggestions will Gain Agreement with Others
3@My Suggestions will not Make Japanese Economy Worse
4@Outline of "Revolution" and its Supplement
5@Some Changes
Additional Notes

Chapter 2@What has Happened?

1@What has Happened?
2@Picking up Economic Narratives
3@Changes without Noticing
4@Concrete Arithmetic has not Been Made Enough
5@Although the Principle has Been Said, It Is Unclear
6@It Is Said to Be Good Because It Is Fair Enough
7@Tax System in Foreign Countries
8@Some Causes that could Create Misunderstandings
9@Feeling of Burdens Based on Profits or Appropriate Burdens
10@By Way of Compensation
11@Income Security and Social Services Are not Different Things
Additional Notes

Chapter 3@Labor Incentive

1@"Labor Incentive"
2@What We Are Supposed to Consider
3@Gemination of (only) this Word
4@Other Viewpoints End in the Middle
5@Fair-enough Points of Other Viewpoints
6@I Do not Take the Position of Incubation
Additional Notes

Chapter 4@Outflow

1@Anxiety of Outflow/Outline of What I State
2@Handbook that Sometimes Contains Justice
3@Regulation has existed for Some Time and It has Been Explained and Insisted
4@Yet It Is Insisted Repeatedly that the Tax Rate Be Kept Low Due to Anxiety of Outflow
5@How Far a Person/Money/Thing Flows/ Is Discount Advantageous?
6@I Think that Reduction of Tax Rate Is not Advntageous Selection for Normal Countries
7@There Are Other Options Except for Lowering Tax Rate
8@People who Aim to Analyze and Change
9@Economists' Narratives on "Alliance"
10@On Decentralization
Additional Notes

mSupplementnOn Corporation Tax
1@Justification of Corporation Tax can Be Made
2@Indication of Double Taxation
3@Relationship with Income Tax
4@Who Needs to Pay for? Uncertain Things
5@Flying Abroad without Paying Tax etc.
Additional Notes

Part 2@Trial Calculation of Tax Revenue after Change of Tax Rate { Commentary of Literature on Gap and Poverty

Chapter 1@Trial Calculation of Tax Revenue after Change of Tax Rate@MURAKAMI Shinji

2@Existing Trial Calculation
3@Trial Calculation in this Chapter
4@Trial Calculation of Withholding Income Tax
5@Trial Calculation of Self-assessed Income Tax
6@Total of Calculations and Supplement
Additional Notes

Chapter 2@Introduction of Books on Gap and Poverty@HASHIGUCHI Shoji

2@From Two Criticisms to "Fair Society" to Theory of "the Income Gap Society"
3@From Gap to Poverty
4@Gender Differences and Issues of Gap and Poverty
5@Generation and Issues of Gap and Poverty
6@Nonfiction Books that Focus on Gap and Poverty
7@In Order to See Issues of Gap and Poverty Viewed from Globalization
8@Considering the Concept over Gap and Poverty
9@Looking toward the Future


Citation from this Book

It is often said that the Japanese government does not have a lot of money. Then there appears a climate that we should stop wasting money before raising tax... As a result, however, costs of social security and medical care are reducted. Finally, many people insist there be no way but to raise the consumption tax...However, before doing so, I strongly believe we can establish the framework of progressive direct taxation...Many people forget the fact that relaxation of progressive taxation of individual incomes was made by the Japanese government a short time ago and the situation is still the same. (p.16)

One way of boosting the economy is to make the money fly and cut taxes. It is true that reduction of tax is effective. However, as in Britain and the U.S., the Japanese government relaxed progressive taxation of individual incomes. In addition, the government conducted temporary cuts of income tax aimed at economic-stimulus measures in 1999. As a result, people who earned a lot of money did not have to pay a lot of taxes. The government kept the situation for a long time. Then tax revenues dropped and the government was not able to conduct what needed to be done- income security, labor policies and well-being/medical care. Consequently, even if the number of people who lose their jobs or who get the low income has been increasing, the government cannot deal with the situation.
@In this case, first, it is silly to provide people with money without exception or cut taxes without exception. Second, it is not good to follow the majority.
@If I accept the assertion that consumption be increased, it is most preferable to provide money for people who are in need and use it immediately. It is most effective to use the money for employing people as public workers, or workers in the areas of well-being/medical care, labor policies and income security. (pp.19-20)

I think that some who earn a lot of money in the market should contribute a lot through taxes and others who do not earn much money should contibute a little. And in our daily life people who need such things as care, medical care should receive a lot of supports and normal people should receive normal supports. This is the basic point I would like to insist...
@Since discussions are made without considering the basic point, the government establishes a poor system and it continues and as a result, we become pessimistic in the future. In the system in which everyone basically contributes the same, or fixed burden to his/her income is asked and only a small number of people specially get reduction or exemption, what the government can collect can also become small according to people who do not earn much money and the government cannot do much consequently. By having discussions within the framework, the reality in the future will also become hard. It is not good. (pp.29-30)

Reinforcement of progressive taxation should be made. Of course, it includes not only progressive rate of tax to be imposed on each individual's income each year, but assets and properties etc. Also redressing various kinds of absurdities that exist and are pointed out should provides the government with a lot of money. Moreover, I often hear it said that various complex deduction should be reorganized. (p.41)

My suggestions seem to secure many people's consents. It is true that some people earn less than the present and they will be probably against my suggestions. Yet they will not make so many differences for middle-class people. Or the suggestions will enable them to have some profits. And many people will be able to improve their situations. Therefore, my suggestions, in what some see as, should have the majority, or the framework that enables us to set the tax rate so that it can have the majority.
@However, in fact, such suggestions are not made so often. Frankly, it is strange. (p.43)

TATEIWA Shin'ya June 2, 2010 "Repairing the Axis Immediately: What has Happened And what Is to Come," Keynote Lecture, General Meeting of the Kyoto City Home Care Providers Association, Kyoto City Hito Machi Kouryukan

Theme-related Links

Japanese Tax System [1999 Edition] Tax Bureau Ministry of Finance JAPAN
Ministry of Finance Japan
Taxation in Japan

Brief Information on Tax System in Japan

History of Consumption Tax (Indirect Tax)
April 1, 1989 Introduction of Consumption Tax (3%)
April 1, 1997 Raising the Rate of Consumption Tax from 3% to 5% (Nation:4%/Region:1%)

History of Maximum Income Tax Rate (Direct Tax)
Year 1986@70.0%
Year 1987@60.0%
Year 1989@50.0%
Year 1999@37.0%
Year 2007@40.0%

History of Income Tax Rate in Japan

UP:2009 REV:September 2, 2009/September 7, 2009/September 8, 2009/September 9, 2009/September 20, 2009/October 6, 2009/October 8, 2009/April 6, 2010/July 6, 2010/July 9, 2010
Preparer & Translation: KATAOKA Minoru
Social Policy@ Łitaxj@ TATEIWA Shin'ya@ MURAKAMI Shinji@ HASHIGUCHI Shoji
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