Local Tax Benefits at a Distance: Japan’s Hometown Tax Donation Payment


著者名 Takaaki Hoda, Richard B. Dasher (Authors)
タイトル 『Local Tax Benefits at a Distance:
  Japan’s Hometown Tax Donation Payment』
出版社 Springer 2021年9月
価格 (ソフトカバー)5719円 税込  (電子ブック)オープンアクセス


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.


Chapter 1. Time for Regional Areas to Incorporate Management Perspectives in Pursuit of a Sustainable Society

Chapter 2. Overview of Hometown Tax Donation and the Challenge It Poses to Municipal Administration—Paradigm Shift in Municipal Administration: Incorporating Management Perspectives

Chapter 3. Effects of Fostering Local Businesses and Measures for Enhancing Business Capabilities: —Based on Case Studies on Hometown Tax Donation Gift Providers

Chapter 4. With a View Toward Initiating Regional Entrepreneurship—Based on Data Analysis and Survey Research of Hometown Tax Donation Gift Providers

Chapter 5. Prospects for Regional Financial Institutions to Enhance Their Roles Through Hometown Tax Donation—Current State of Lending by Regional Financial Institutions and of Intra-regional Industry-Government-Banking Collaboration

Chapter 6. Regarding Measures by Rural Areas to Promote Migration and Settlement and Increase Associating Populations—Implications from Various Measures Triggered by Hometown Tax Donation

Chapter 7. The Role of Social Finance in Resolving Regional Issues—Recent Trends in Japanese Civic Crowdfunding

Chapter 8. Implications for Regional Development Drawn from the Hometown Tax Donation System—Aiming to Produce Regional Entrepreneurship