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    Local Tax Benefits at a Distance

    Japan's Hometown Tax Donation Payment

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    Author(s)
    Hoda, Takaaki
    Dasher, Richard B.
    Language
    English
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    Abstract
    This book discusses the concepts, types, models, and patterns of Japan’s Hometown Tax Donation Payment system, to provide a clear picture of this newly developed unique and innovative fund-raising tool used by municipalities. It also sheds light on the influences that reciprocal gifts provided by each municipality to donors have on local economies by reviewing empirical works and surveys targeting local business owners and local financial institutions. A distinguishing feature of the book is that it introduces a new social finance mechanism that is unique to the Japanese market and could provide policy implications for small and medium-sized enterprises (SMEs) as well as regional development. Furthermore, the book explores the efficacy of the demand–pull approach to support-strengthening SMEs, especially in rural areas. Finally, the book identifies some lessons learned from the system with a view toward advancing research on this phenomenon and making the system efficient and sustainable. As a whole, the book can provide ample benefits to novices, academics, researchers, and policymakers interested in Hometown Tax Donation Payment, an innovative social finance tool. This is an open access book.
    URI
    https://library.oapen.org/handle/20.500.12657/50751
    Keywords
    Hometown Tax Donation Payment; Local Tax Benefits at a Distance; Furusato Nouzei or Furusato Nozei; Japan’s Crowdfunding; Regional Development; Local Municipality; Open Access
    DOI
    10.1007/978-981-16-5138-0
    ISBN
    9789811651380, 9789811651380
    Publisher
    Springer Nature
    Publisher website
    https://www.springernature.com/gp/products/books
    Publication date and place
    2021
    Imprint
    Springer Singapore
    Series
    SpringerBriefs in Economics; Kobe University Social Science Research Series,
    Classification
    International business
    Entrepreneurship
    Small businesses & self-employed
    Purchasing & supply management
    Public administration
    Pages
    100
    Rights
    http://creativecommons.org/licenses/by-nc-nd/4.0/
    • Imported or submitted locally

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    Credits

    • logo Scoss
    • logo EU
    • logo Scoss
    • This project received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 683680, 810640, 871069 and 964352.

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