It is axiomatic to say that the taxes people pay represent the most basic cost of maintaining autonomy and democracy. That's why the tax code should be written by national legislators, not government bureaucrats. But tax reform is almost always controversial, as evidenced by the fiscal 2005 tax reform package completed by the governing parties Wednesday.
Politicians face painful decisions when an increase in the tax burden is considered inevitable. Tax increases are politically unpalatable and are difficult to implement at a time of sluggish economic growth. So it is not surprising if election-conscious legislators avoid or postpone hard choices. At the very least, however, they have a duty to explain why tax increases are necessary and how they should be implemented.
Of course, persuading a tax-averse public is not easy in democratic politics. Experience shows that Japanese politicians have tended to play safe, creating in the process a broad perception that raising taxes is a bad idea. Japan today has one of the lowest tax burdens among the major industrialized nations.