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hoda takaaki; dasher richard b. - local tax benefits at a distance

Local Tax Benefits at a Distance Japan's Hometown Tax Donation Payment


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Lingua: Inglese


Pubblicazione: 09/2021
Edizione: 1st ed. 2021


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.

This is an open access book.


1         Time for Regional Areas to Incorporate Management Perspectives   In Pursuit of a Sustainable Society

1.1        Shifting from Regional “Administration” to “Management”

1.2        Why Is Regional Revitalization Difficult?

1.3        High-Risk Funds Previously Limited in Regions

1.4        The Emergence of New Alternative Financing Methods (Social Finance)



2         Time for Regional Areas to Incorporate Management Perspectives In Pursuit of a Sustainable Society

2.1        Overview of Hometown Tax Donation

2.1.1     Backdrop and History Behind the Creation of Hometown Tax Donation

2.1.2     Virtual Transfer of a Portion of Tax Between Regions

2.1.3     Dispute Between Rural Areas Receiving Benefits and Urban Areas Facing Revenue Outflow

2.1.4     “Gifts” in Hometown Tax Donation: A Core Driver of Regional Revitalization (The Focus of this Book)

2.2        Paradigm Shift in Municipal Administration: From “Administration” to “Management”

2.2.1     A Framework Where Funds Are Secured Through Excellent Marketing

2.2.2     Difficulty in Marketing, Specific to Municipalities

2.2.3     Future Investment—Uncharted Land for Municipalities

2.2.4     Who Are Municipalities’ Customers in Present Times?

2.3        Institutional Issues Involved in Hometown Tax Donation: Total and Partial Optimization

2.4        Various Discussions Regarding Hometown Tax Donations



3         Effects of Fostering Local Businesses and Measures for Enhancing Business Capabilities: Case studies -Based on Case studies on Hometown Tax Donation Gift Providers

3.1         Conventional SME Policies Centered on Subsidies and Grants

3.1.1     Current State of Local SME Policies

3.1.2     Toward Improving Management Capability Indices of Local SMEs

3.2        Structural Characteristics of Hometown Tax Donation—From the Perspective of SME Support

3.2.1     Three Structural Characteristic

3.2.2     Difference Between Subsidy Policies and Hometown Tax Donation Gifts

3.2.3     Runup (Fostering) Market: Promoting Launch of Companies and New Businesses

3.2.4     Collaborative Efforts Between Public and Private Sectors

3.2.5     Implications for SME Policies

3.3        Case Studies on Businesses That Enhanced Their Management Capabilities Through Providing Gifts

3.3.1     Case Studies on Upgraded Product Visual

3.3.2     Changes in Distribution Channels and Business Styles

3.3.3     Case Studies of New Product Development, Entry into New Businesses, and Launch of Startups

3.3.4     Impact on Employment of Persons with Disabilities

3.4        Key to Launching Local Companies or New Businesses Through Public-Private Partnerships

3.4.1     Operational Support Impacts SMEs

3.4.2     How to View Sixth Industrialization

3.4.3     Promoting Launch of Local Companies or New Businesses by Creating a Market (Demand) in Advance

3.5        Challenges in Fostering Local Businesses



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

4.1        The Need to Grasp the Current State of Hometown Tax Donation Gift Providers

4.2        Method of Survey Research on Gift Providers’ Attributes and Improvement in Their Management Capabilities

4.3        Attributes of Gift Providers

4.3.1     Size of Gift Providers

4.3.2     Breakdown of Gift Providers’ Revenues

4.3.3     Gift Revenue by Amount and by Ratio to Total Revenues

4.3.4     Summary of Attributes of Gift Providers

4.4        Survey Results Regarding Enhancing Management Capabilities of Gift Providers

4.4.1     Changes in Gift Providers    Changes in Business Motivation and Management Capability Indices    Initiatives Toward Developing New Products or Businesses    Effects on Expanding Sales Channels    Increase in employment, income and productivity    Changes in Business Style and Sixth Industrialization

4.4.2     Impact on Regional Investment and Lending

4.4.3     Effects from Matching Interests Between Municipalities and Businesses

4.5        Implications for and Challenges of Initiating Regional Entrepreneurship Based on Survey Research



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

5.1        Prospects for Regional Development Through Industry-Government-Banking Collaboration

5.2        Cases of Industry-Government-Banking Collaboration Driven by Hometown Tax Donation Gifts

5.3        Survey Research Targeting Regional Financial Institutions Regarding Industry-Government-Banking Collaboration Triggered by Hometown Tax Donation

5.3.1     Overview of Research and Attributes of Respondents

5.3.2     Regional Financial Institutions’ Perception of Hometown Tax Donation

5.3.3     Perception of Hometown Tax Donation’s Impact on Local Businesses and Economies

5.3.4     Stance and Current State of Lending to Gift Providers

5.4        Political Implications from This Analysis



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

6.1        Sharing of People is Important Amid National Depopulation

6.2        Creating Associating and Interacting Populations Through Hometown Tax Donation

6.2.1     Encouraging Experi


Takaaki Hoda is a professor of corporate finance, entrepreneurial finance, and social finance at the Graduate School of Business Administration, Kobe University, Japan. He is also a visiting scholar at Stanford University and Hitotsubashi University, respectively. He earned a Ph.D. (commerce) from Waseda University, Japan. His works have appeared in several reputed journals such as Venture Review and Public Policy Review. He has a long history of conducting research on crowdfunding and Japan's Hometown Tax Donation Payment system. He is the co-author of Crowdfunding: Lessons from Japan’s Approach, published by Springer in 2018. He has the longest history as a researcher in the field of Japan's Hometown Tax Donation Payment, having conducted interviews at more than 50 municipalities in Japan. He has received the best paper award from The Japan Academic Society for Ventures and Entrepreneurs.


Richard B. Dasher, Ph.D., is director of the US–Asia Technology Management Center and adjunct professor at Stanford University. From 1998 to 2015, he concurrently served as executive director of Stanford’s industry-funded Center for Integrated Systems (CIS). He is an advisor to start-up companies, business accelerators, and venture capital firms in Silicon Valley (U.S.A), Canada, China, India, Japan, and South Korea. Dr. Dasher served as a board director and member of the Management Council of Tohoku University in Japan (2004–2010). He lived in Japan from 1986 to 1993, first as director of the U.S. State Department’s Advanced Training Centers in Yokohama and Seoul for U.S. and select Commonwealth country diplomats, and then as a board director of two SMEs in Tokyo. His current research includes U.S. and Asian patterns of entrepreneurial innovation, the impact of new technologies on value chains, and open innovation management. He is fluent in Japanese.

Altre Informazioni



Condizione: Nuovo
Collana: SpringerBriefs in Economics
Dimensioni: 235 x 155 mm Ø 191 gr
Formato: Brossura
Illustration Notes:XV, 100 p. 33 illus., 8 illus. in color.
Pagine Arabe: 100
Pagine Romane: xv

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