This paper focuses on four cities in the southeast of Saitama Prefecture, which were identified as areas with low rates of local tax collection in the Tokyo metropolitan area.
This study aims to clarify the effect of regional differences in socio-economic (non-discretionary)factors on the tax collection measures of local governments in areas with low collection rates.
Specifically, the study focuses on changes in collection rates; the characteristics of non-discretionary factors; the recognition of low collection rates and non-discretionary factors; and the introduction and development of tax collection measures.
The findings are summarized as follows.
1) Regional differences in non-discretionary factors influenced the policy response of the four cities. Specifically, differences in non-discretionary factors of the four cities, such as average annual income and population flow rate, influenced the collection rate. Such a difference is a result of the recognition of the four cities of the low collection rate and its determinants. Thus, the result indicates a difference in the content of tax collection measures and the timing of introduction.
2) The difference in the opportunity to recognize the policy issues influenced the policy response of the four cities. Specifically, examples of the different external and internal factors are instruction and guidance from the national government, recommendation of city council members, the appointment of the mayor who is aware of the problem, and the independent analysis of the mayor and the department in charge. The four cities recognized the policy issues, because they were triggered at different times. As a result, a difference was observed in the timing and deployment of tax collection measures.
Taking Shanghai as a case study, this study (i) examines the revival of "hanfu", namely, China's historical national costume, and the state of activities regarding people who wear it and (ii) clarifies how spaces in which activities of hanfu wearers take place ("activity spaces" hereafter) are considered.
Full-scale activities to revive hanfu began in 2003. Consequently, in some aspects, the formal design of hanfu and the manner of wearing it are unknown. As a result, while some of the surveyed hanfu wearers pursue the "authentic" way of wearing it, many of them are young people who have a short history of wearing hanfu, and many of them tolerate freedom in ways of dressing in hanfu and freer arrangements that do not adhere to traditional formality and etiquette. As for wearing hanfu, while reaching the dual goals of pursuing "authenticity" as a historical costume and "popularizing" ethnic costumes becomes a challenge, the subjects of this study, namely, hanfu wearers, expressed differences in awareness regarding the design of the hanfu they wear and the way they wear it.
The characteristics of hanfu as a recently revived national costume are also reflected in the way the wearers select their activity spaces. In other words, hanfu wearers tend to select historical sightseeing spots and similar places as activity spaces because, in such places, people are less likely to give them peculiar looks and it is considered appropriate to wear hanfu. From analysis of such activity spaces, it can be said that while the space for activities is restricted and the hanfu wearers mainly wear hanfu in historical sightseeing spots, the presence of hanfu wearers may play a role in creating the historical image of sightseeing spots and thereby attracting tourists.