A New Case in The Anthropology of Taxation^*: The Social Science of Critiquing Japan’s Furusato Nozei Tax Program

Abstract

This chapter outlines and critiques Japan’s Furusato Nozei tax program from an economic anthropological perspective. This chapter first introduces the socio-political organization of taxes together with the social-scientific paradigms that have been brought to analyze taxation within anthropological thinking. The chapter then outlines Japan’s tax history and the Furusato Nozei, or Hometown Tax program, before critiquing the program on the basis of these social science and anthropological. This critique confirms the validity of evaluating this Japanese tax program in its orientation and operation from an anthropologic viewpoint, while also calling into question the validity of such an approach to taxation from a broader societal view, thereby contributing to a new area of research within the Anthropology of Taxation.

Citation

Rausch, A. and Koji, J. (2020), "A New Case in The Anthropology of Taxation^*: The Social Science of Critiquing Japan’s Furusato Nozei Tax Program", Wood, D.C. (Ed.) Anthropological Enquiries into Policy, Debt, Business, and Capitalism (Research in Economic Anthropology, Vol. 40), Emerald Publishing Limited, Leeds, pp. 25-45. https://doi.org/10.1108/S0190-128120200000040006