TEACHER'S COLUMN

A tax called bath tax is collected for each hot spring bath. The amount of the tax varies depending on the room and meal rates, but if the total amount is 10,000 yen per person, the amount of the bath tax in Beppu City is 250 yen. In fiscal 2018, Beppu City received 320.64 million yen in tax revenue from the bath tax, 86.8% of which was used to promote tourism.

When capital and people are too concentrated in one industry, such as tourism, it can cause great damage when social change occurs. The damage to tourism caused by the COVID-19 pandemic is a perfect example. By diversifying industries, these risks can be dispersed. From this perspective, reconsidering how the bath tax is used may have merit.

Looking at other examples from around the world, the small town of Marica, Brazil, has introduced a basic income program, funded by its oil resources. The local government provides all residents except for high incomes earners with the minimum amount of money they need for daily living. The money is paid in a local currency that can be used only in Marica to keep it from being absorbed by big cities through online shopping, for example, and ensure it circulates within Marica. These kinds of efforts are reviving the city, even in the pandemic.

Marica's example may also be of interest to Beppu, where the bath tax is part of the financial resources. Thus, with an international perspective, we can explore new possibilities. However, the foundation for this is a theoretical and objective view of things. While I sometimes make it a point to firmly remind students that opinions based on subjectivity are not persuasive, a university is also a place to learn about one's own inexperience. I am most encouraged when I see students grow through their mistakes and failures.