A Historical Study on the "Avoiding Tax Increase-Oriented" Tax Structure in Japan: On the Basis of the Shoup Recommendation

在道奇紧缩政策的压力下，C. Shoup被迫提出一个累进的税收结构，给中产阶级带来沉重的负担。此外，财政部减少了财政均等化补助的拨款，后来又减少了地方分配税的拨款，以资助比Shoup提议的更大的减税。这些决定促成了经济高增长时期后的减税文化，但20世纪70年代的经济停滞促使新的猪肉桶支出增加了公共工程支出。不幸的是，最近前所未有的国家政府债务使这种支出不再可持续，并加强了公众对增税的强烈抵制；这进一步加速了国家债务的积累。

Under pressure from Dodge's retrenchment policy, C. Shoup was forced to propose a tax structure which was progressive and imposed a heavy burden on the middle class. In addition, the Ministry of Finance reduced allocations for the Fiscal Equalization Grant, and later the Local Allocation Tax, to finance an even larger tax cut than proposed by Shoup. These decisions contributed to the tax cut culture after the periods of high economic growth, but economic stagnation during the 1970s prompted new pork barrel spending which added public work expenditures. Unfortunately recent unprecedented national government debt has made this such spending no longer sustainable and strengthened strong public resistance against tax increases ; this accelerates further national debt accumulation.