Paper Title :Applying Behavioral Economics to Business Succession Taxation in Japan
Author :Hiromi Fujimori
Article Citation :Hiromi Fujimori ,
(2018 ) " Applying Behavioral Economics to Business Succession Taxation in Japan " ,
International Journal of Management and Applied Science (IJMAS) ,
pp. 75-79,
Volume-4,Issue-1
Abstract : Using the hypothesis "Reason- based Choice" of Shafir-Simonson-Tversky (1993) and Shafir (1993) to consider
the tax system more efficient involved in business succession in this paper. This hypothesis has been proposed as an
alternative theory of utility maximization model. Human beings were thought to be able to choose an option from the point of
view rather than from utility maximization, and easy to put a reason. When it is developed into tax issues related to business
succession this study, it is desired to indicate the possibility of "passive" to "active" payment of taxes by "Reason-based
Choice."
Keywords - Behavioral Economics, Business Succession, inheritance tax and donation tax.
Type : Research paper
Published : Volume-4,Issue-1
Copyright: © Institute of Research and Journals
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Published on 2018-03-29 |
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