Japan’s Furusato Nouzei (Hometown Tax): Which Areas Get How Much, and Is It Really Working?
by Kay Hasegawa Abstract In 2015, 7,260,093 individuals donated a total of ¥165,291,021,000 (approximately 1.5 billion USD total) to 1,741 municipalities in Japan using the furusato nouzei system (Ministry of Internal Affairs and Communications). In this paper, I examine this system in two ways. Firstly, I predict the amount of donations each municipality receives based […]
Federal Excise Taxes and the U.S. Beer Industry’s Three-Tier System of Distribution: Do beer manufacturers benefit from federal excise taxes?
by Ankur Sunildatta Fadia Abstract On January 1, 1991, the federal excise tax on beer increased from $9 to $18 per barrel. Young & Bielinska-Kwapisz (2002) discovered that this $9 per barrel tax increase led to a $15-$17 per barrel increase in the end-of-sale price of beer. No study has yet explained why the beer […]
