In Japan's hometown tax donation system, people can donate to municipalities where they are not resident and in return receive reciprocal gifts from the local governments of those municipalities. A large part of the donated amount can be deducted from their income and residence taxes. This study...

In Japan, an increase in the consumption tax rate, a measure of balanced public finance, reduces the inequality of the fiscal burden between present and future generations. This study estimates the effect of grandchildren on an older person’s view of consumption tax by using independently...

Empirical studies have shown that preferences for redistribution are significantly correlated with expectations of future mobility and the belief that society offers equal opportunities. We add to previous research by investigating the role of individual and social norms on rent seeking. We find...