Japan has, from 2008 developed a tax system whereby citizens can designate that part of their tax burden be paid as tax transfer revenue to a specified prefecture or municipality or, within that location, to a specific policy area. I am wondering if Japan is unique in this or if other countries have any provision in their tax system that allows payers to designate the recipient of their tax revenue? I am less interested in discussions of developmental and welfare states than I am in considerations of 'shared citizenship through tax payment' versus a 'designation system,' whereby citizens can prioritise places and policies. For more background, please see my Working Paper titled: Japan's Furusato Nozei Tax System; please also comment on the paper.
According to a report published from study group of the Ministry of Internal Affairs and Communications, they did not find any country which has the exact same tax, hometown tax. However, several countries from OECD member countries and BRIC has a system to exempt income tax if individuals donate to local government.
Reference is as follows,
P.11 on the report in Japanese (http://www.soumu.go.jp/main_sosiki/kenkyu/furusato_tax/pdf/houkokusyo.pdf)
Kaimasu san,
Thank you for the link. I have now printed it out and will read through it.
ASRausch
In Italy O,8% of the income tax can be donated to some religious institutions, and o,5% to a long list of charities and research bodies
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