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Natural Disasters and Taxation in Japan

Author

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  • Satoshi Watanabe

    (Professor, School of International & Public Policy, Hitotsubashi University)

Abstract

This paper examines the role of taxation policy in response to natural disasters, particularly earthquakes. Disaster-related measures in relation to the taxation system that can be taken before and after a natural disaster are considered separately. Through a comparison of differences in the relationships between disasters and taxation for each item of taxation in Japan, we aim to work back to some basic points for discussion on several anomalies in the structure of taxation.

Suggested Citation

  • Satoshi Watanabe, 2015. "Natural Disasters and Taxation in Japan," Discussion papers ron269, Policy Research Institute, Ministry of Finance Japan.
    • Handle: RePEc:mof:wpaper:ron269
    as

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    File URL: https://warp.da.ndl.go.jp/info:ndljp/pid/11511171/www.mof.go.jp/pri/research/discussion_paper/ron269.pdf
    File Function: First version, 2015
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    References listed on IDEAS

    as
    1. Chernick, Howard & Haughwout, Andrew F., 2006. "Tax Policy and the Fiscal Cost of Disasters: NY and 9/11," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 561-577, September.
    2. Richardson, James A., 2006. "Katrina/Rita: The Ultimate Test for Tax Policy?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 551-560, September.
    Full references (including those not matched with items on IDEAS)

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