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The end of salaryman tax reduction: Japan’s tax policy and its social background

The end of salaryman tax reduction: Japan’s tax policy and its social background AbstractPersonal income tax reductions can be considered popular policies to attract volatile voters. Nevertheless, after a series of tax cuts from the rapid growth period until the 1990s, the governing Liberal Democratic Party (LDP) refrained from pursuing any more similar policy measures. This paper explores the relationship between the LDP and the electorate by focusing on tax policy. It highlights that the volatile social group of the “salaryman,” which consists of salaried workers and their families, used to have great influence on tax policy under previous LDP governments. Personal income tax reductions until the 1980s thus were meant to be salaryman tax reductions. They took place during a period when the social group of the salaryman developed into a mainstream part of Japan’s society. However, the group failed to maintain its influence after the 1990s, since when it has been diminishing both in size and in homogeneity. This paper holds that it was this decline of the salaryman population that prevented the LDP government from making any further personal income tax cuts. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Contemporary Japan Taylor & Francis

The end of salaryman tax reduction: Japan’s tax policy and its social background

Toyofuku, Miki
Contemporary Japan , Volume 26 (1): 25 – Mar 1, 2014
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The end of salaryman tax reduction: Japan’s tax policy and its social background

Abstract

AbstractPersonal income tax reductions can be considered popular policies to attract volatile voters. Nevertheless, after a series of tax cuts from the rapid growth period until the 1990s, the governing Liberal Democratic Party (LDP) refrained from pursuing any more similar policy measures. This paper explores the relationship between the LDP and the electorate by focusing on tax policy. It highlights that the volatile social group of the “salaryman,” which consists of salaried...
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Publisher
Taylor & Francis
Copyright
© 2016 Walter de Gruyter
ISSN
1869-2737
eISSN
1869-2729
DOI
10.1515/cj-2014-0006
Publisher site
See Article on Publisher Site

Abstract

AbstractPersonal income tax reductions can be considered popular policies to attract volatile voters. Nevertheless, after a series of tax cuts from the rapid growth period until the 1990s, the governing Liberal Democratic Party (LDP) refrained from pursuing any more similar policy measures. This paper explores the relationship between the LDP and the electorate by focusing on tax policy. It highlights that the volatile social group of the “salaryman,” which consists of salaried workers and their families, used to have great influence on tax policy under previous LDP governments. Personal income tax reductions until the 1980s thus were meant to be salaryman tax reductions. They took place during a period when the social group of the salaryman developed into a mainstream part of Japan’s society. However, the group failed to maintain its influence after the 1990s, since when it has been diminishing both in size and in homogeneity. This paper holds that it was this decline of the salaryman population that prevented the LDP government from making any further personal income tax cuts.

Journal

Contemporary Japan – Taylor & Francis

Published: Mar 1, 2014

Keywords: Japanese politics; the Liberal Democratic Party; tax policy; salaryman; 日本の政治; 自民党; 租税政竦–; サラリーマン

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