Selective Tax System / 選択税制

Short Abstract Modern tax systems are facing structural limitations caused by demographic change, globalization, and increasing institutional complexity. Traditional tax models, primarily based on income and corporate taxation, tend to generate unstable revenue bases, administrative burdens, and behavioral distortions such as reduced incentives for productivity and investment. This study proposes a new tax architecture termed the Selective Tax System, which redefines taxation as a mechanism for designing human behavior and social stability rather than merely allocating fiscal burdens. The proposed model shifts the primary tax base from income to consumption and integrates individual choice directly into the taxation mechanism. The system is structured as a three-layer consumption framework consisting of a basic layer for essential consumption, a standard layer for general consumption, and a progressive layer for discretionary or luxury consumption. This design enables the simultaneous realization of revenue stability, redistributive effects, behavioral incentives, and administrative efficiency. Furthermore, the study emphasizes the psychological dimension of taxation, arguing that tax systems function as a form of social psychological infrastructure that shapes decision-making, risk-taking, and economic activity. By linking tax burdens to voluntary consumption choices, the Selective Tax System aims to increase perceived fairness, reduce economic anxiety, and activate economic behavior. The research suggests that such a system could contribute not only to fiscal sustainability but also to broader societal outcomes, including economic growth, administrative efficiency, social stability, and national competitiveness. Ultimately, this work proposes a paradigm shift in tax theory—from taxation as a mechanism of burden allocation to taxation as a structural instrument for coordinating human behavior, economic circulation, and social stability. https://orcid.