Ramseyer-Rasmusen ``Why the Japanese Taxpayer Always Loses,'' 4 October 2005

This webpage contains directions to the data used in the following article.

  • J. Mark Ramseyer and Eric Rasmusen.``Why the Japanese Taxpayer Always Loses,'' Southern California Law Review, 72: 571-596 (January/March 1999) . The tax office wins most cases in Japan. We think about why this might be. We find that although judges who rule in favor of the taxpayer do not suffer in their future careers, if the loser-- whether governemnt or taxpayer-- appeals and wins, the reversed judge's career does take a turn for the worse. This implies that the government cares more about accurate judging than about pro-government judging. In Ascii txt , and Acrobat pdf ( http://rasmusen.org/published/Rasmusen_99.SCLR.japtax.pdf).

    Here are the files:

    1. The combined Tax Trials and Tax Appeals data in STATA and Ascii with variable names in a separate file.
    2. The Tax Trials data in STATA and Ascii with variable names in a separate file.
    3. The Stata command and output: the do file and the log file.
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