LIBROS DEL AUTOR: ayu tomita

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  • Tax Morale and Tax Resistance
    Ayu Tomita / Masayuki Tamaoka / Tomomi Miyazaki
    This book is the first to shed light on the recent opinion of taxpayers on tax and fiscal policy in Japan through an attitude questionnaire.It is said that Japanese taxpayers’ tax morale is high. However, taxpayers in Japan are often described as having strong resistance to tax increases, especially consumption tax increases. There is, then, a paradox with respect to the attitu...
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