Public Choice Studies
Online ISSN : 2187-3852
Print ISSN : 2187-2953
Featured Articles II
The Government Tax Commission
Hiroo Harada
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JOURNAL FREE ACCESS

2014 Volume 2014 Issue 61 Pages 121-127

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Abstract

The social system and rule have changed with the transition of age. The age may demand new social system and rule, and require its change. The role of the government tax commission in Japan has not maintained stably since 1950’s. Such fragility might be caused by political expectation and calculation.

 The strongest rival for the government tax commission has been the ruling party (LDP)’s tax commission. In 1980’s and 1990’s, when LDP overwhelmingly governed in politics, LDP’s tax commission had the power unequally. But even they sometimes failed to persuade the public opinion.

 The policy makers have been demanded to communicate to the public to introduce or change to new policy, especially in tax policy related to people’s daily lives. Professor Hiroshi Kato, who took lead to introduce the consumption tax in 1989 and to increase the tax rate from 3% to 5% in 1997, and had been chaired from 1990 to 2000, has been the great unparalleled persuader.

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© 2014 The Japan Public Choice Society
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