I wrote a bit about Japan's hometown tax system, which is aesthetically beautiful, novel and sensible tax policy, and a cautionary tale about incentives all at the same time: https://www.kalzumeus.com/2018/10/19/japanese-hometown-tax/ …
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Plus next year's tax credit. It connects well with the japanese concept of giri (義理) -- a sort of accounting system for favours one receives over a lifetime, which Ruth Benedict talks about in Chrysanthemum and the Sword.
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Neither here nor there, but that transaction isn’t a central example of 義理, a term which gets thrown about a little too readily.
End of conversation
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