This study analyzes the peculiarity of Japanese tax policy by comparing it with Germany. Germany is characterized by high government spending in relation to GDP and at the same time a comparatively low national debt, which indicates effective tax collection. The VAT rate in Germany, which is 19%, clearly exceeds the Japanese rate of 10%, which also leads to differences in VAT revenues. How do the political dynamics regarding VAT in Japan differ from those in Germany? This question is answered by analyzing its introduction and the (failed) increase in tax rates.

The full-length publication is only available in German.