Local Tax Benefits at a Distance Japan's Hometown Tax Donation Payment /

• Main Authors: Hoda, Takaaki (Author), Dasher, Richard B. (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Singapore : Springer Nature Singapore : Imprint: Springer, 2021.
• Edition: 1st ed. 2021.
• Series: Kobe University Social Science Research Series,
• Subjects: Business.; Asia.; Entrepreneurship.; New business enterprises.; Small business.; Industrial procurement.; Taxation.; Fiscal policy.; Asian Business.; Small Business.; Procurement.; Taxation Policy.
• Online Access: Link to Metadata

Summary

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.

Physical Description

XV, 100 p. 33 illus., 8 illus. in color. online resource.

ISBN

9789811651380

ISSN

2520-1700

DOI

10.1007/978-981-16-5138-0

Access

Open Access