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Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

Case Study SWOT Analysis Solution

Case Study Description of Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma


On October 1, 2013 at a meeting of ruling party officials, Japanese Prime Minister Shinzo Abe said that he had decided to go ahead with a plan to increase the sales tax from 5% to 8%, beginning April 1, 2014. This tax hike had become law in August 2012, under then-Prime Minister Yoshihiko Noda. Abe, faced with a choice he did not ask for, sought to make a decision he could live with. Deciding whether to raise the tax had proven very hard for him. He had to take extraordinary care weighing conditions. The Bank of Japan had already fired the first "arrow" of Abenomics, an unconventional easing of the money supply. The second, fiscal stimulus, was constrained by Japan's fiscal rebalancing goals. With regards to the third arrow, a strategy for economic growth, the government was still working out how to break entrenched regulations in farming and employment. Until the very last moment, Abe had to consider whether a tax increase would lead Japan back into the deep valley of deflation and economic stagnation.

Authors :: Mitsuru Misawa

Topics :: Global Business

Tags :: Economy, Policy, SWOT Analysis, SWOT Matrix, TOWS, Weighted SWOT Analysis

Swot Analysis of "Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma" written by Mitsuru Misawa includes – strengths weakness that are internal strategic factors of the organization, and opportunities and threats that Abe Tax facing as an external strategic factors. Some of the topics covered in Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma case study are - Strategic Management Strategies, Economy, Policy and Global Business.


Some of the macro environment factors that can be used to understand the Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma casestudy better are - – geopolitical disruptions, supply chains are disrupted by pandemic , central banks are concerned over increasing inflation, banking and financial system is disrupted by Bitcoin and other crypto currencies, increasing commodity prices, increasing energy prices, there is increasing trade war between United States & China, increasing inequality as vast percentage of new income is going to the top 1%, competitive advantages are harder to sustain because of technology dispersion, etc



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Introduction to SWOT Analysis of Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma


SWOT stands for an organization’s Strengths, Weaknesses, Opportunities and Threats . At Oak Spring University , we believe that protagonist in Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma case study can use SWOT analysis as a strategic management tool to assess the current internal strengths and weaknesses of the Abe Tax, and to figure out the opportunities and threats in the macro environment – technological, environmental, political, economic, social, demographic, etc in which Abe Tax operates in.

According to Harvard Business Review, 75% of the managers use SWOT analysis for various purposes such as – evaluating current scenario, strategic planning, new venture feasibility, personal growth goals, new market entry, Go To market strategies, portfolio management and strategic trade-off assessment, organizational restructuring, etc.




SWOT Objectives / Importance of SWOT Analysis and SWOT Matrix


SWOT analysis of Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma can be done for the following purposes –
1. Strategic planning using facts provided in Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma case study
2. Improving business portfolio management of Abe Tax
3. Assessing feasibility of the new initiative in Global Business field.
4. Making a Global Business topic specific business decision
5. Set goals for the organization
6. Organizational restructuring of Abe Tax




Strengths Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma | Internal Strategic Factors
What are Strengths in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The strengths of Abe Tax in Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma Harvard Business Review case study are -

High switching costs

– The high switching costs that Abe Tax has built up over years in its products and services combo offer has resulted in high retention of customers, lower marketing costs, and greater ability of the firm to focus on its customers.

Analytics focus

– Abe Tax is putting a lot of focus on utilizing the power of analytics in business decision making. This has put it among the leading players in the industry. The technology infrastructure suggested by Mitsuru Misawa can also help it to harness the power of analytics for – marketing optimization, demand forecasting, customer relationship management, inventory management, information sharing across the value chain etc.

Digital Transformation in Global Business segment

- digital transformation varies from industry to industry. For Abe Tax digital transformation journey comprises differing goals based on market maturity, customer technology acceptance, and organizational culture. Abe Tax has successfully integrated the four key components of digital transformation – digital integration in processes, digital integration in marketing and customer relationship management, digital integration into the value chain, and using technology to explore new products and market opportunities.

Sustainable margins compare to other players in Global Business industry

– Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma firm has clearly differentiated products in the market place. This has enabled Abe Tax to fetch slight price premium compare to the competitors in the Global Business industry. The sustainable margins have also helped Abe Tax to invest into research and development (R&D) and innovation.

Effective Research and Development (R&D)

– Abe Tax has innovation driven culture where significant part of the revenues are spent on the research and development activities. This has resulted in, as mentioned in case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma - staying ahead in the industry in terms of – new product launches, superior customer experience, highly competitive pricing strategies, and great returns to the shareholders.

Successful track record of launching new products

– Abe Tax has launched numerous new products in last few years, keeping in mind evolving customer preferences and competitive pressures. Abe Tax has effective processes in place that helps in exploring new product needs, doing quick pilot testing, and then launching the products quickly using its extensive distribution network.

Diverse revenue streams

– Abe Tax is present in almost all the verticals within the industry. This has provided firm in Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma case study a diverse revenue stream that has helped it to survive disruptions such as global pandemic in Covid-19, financial disruption of 2008, and supply chain disruption of 2021.

Innovation driven organization

– Abe Tax is one of the most innovative firm in sector. Manager in Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma Harvard Business Review case study can use Clayton Christensen Disruptive Innovation strategies to further increase the scale of innovtions in the organization.

Learning organization

- Abe Tax is a learning organization. It has inculcated three key characters of learning organization in its processes and operations – exploration, creativity, and expansiveness. The work place at Abe Tax is open place that encourages instructiveness, ideation, open minded discussions, and creativity. Employees and leaders in Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma Harvard Business Review case study emphasize – knowledge, initiative, and innovation.

Low bargaining power of suppliers

– Suppliers of Abe Tax in the sector have low bargaining power. Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma has further diversified its suppliers portfolio by building a robust supply chain across various countries. This helps Abe Tax to manage not only supply disruptions but also source products at highly competitive prices.

Operational resilience

– The operational resilience strategy in the Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma Harvard Business Review case study comprises – understanding the underlying the factors in the industry, building diversified operations across different geographies so that disruption in one part of the world doesn’t impact the overall performance of the firm, and integrating the various business operations and processes through its digital transformation drive.

Ability to recruit top talent

– Abe Tax is one of the leading recruiters in the industry. Managers in the Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma are in a position to attract the best talent available. The firm has a robust talent identification program that helps in identifying the brightest.






Weaknesses Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma | Internal Strategic Factors
What are Weaknesses in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The weaknesses of Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma are -

Increasing silos among functional specialists

– The organizational structure of Abe Tax is dominated by functional specialists. It is not different from other players in the Global Business segment. Abe Tax needs to de-silo the office environment to harness the true potential of its workforce. Secondly the de-silo will also help Abe Tax to focus more on services rather than just following the product oriented approach.

Compensation and incentives

– The revenue per employee as mentioned in the HBR case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma, is just above the industry average. Abe Tax needs to redesign the compensation structure and incentives to increase the revenue per employees. Some of the steps that it can take are – hiring more specialists on project basis, etc.

Workers concerns about automation

– As automation is fast increasing in the segment, Abe Tax needs to come up with a strategy to reduce the workers concern regarding automation. Without a clear strategy, it could lead to disruption and uncertainty within the organization.

High dependence on star products

– The top 2 products and services of the firm as mentioned in the Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma HBR case study still accounts for major business revenue. This dependence on star products in has resulted into insufficient focus on developing new products, even though Abe Tax has relatively successful track record of launching new products.

High bargaining power of channel partners

– Because of the regulatory requirements, Mitsuru Misawa suggests that, Abe Tax is facing high bargaining power of the channel partners. So far it has not able to streamline the operations to reduce the bargaining power of the value chain partners in the industry.

Interest costs

– Compare to the competition, Abe Tax has borrowed money from the capital market at higher rates. It needs to restructure the interest payment and costs so that it can compete better and improve profitability.

High dependence on existing supply chain

– The disruption in the global supply chains because of the Covid-19 pandemic and blockage of the Suez Canal illustrated the fragile nature of Abe Tax supply chain. Even after few cautionary changes mentioned in the HBR case study - Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma, it is still heavily dependent upon the existing supply chain. The existing supply chain though brings in cost efficiencies but it has left Abe Tax vulnerable to further global disruptions in South East Asia.

Slow decision making process

– As mentioned earlier in the report, Abe Tax has a very deliberative decision making approach. This approach has resulted in prudent decisions, but it has also resulted in missing opportunities in the industry over the last five years. Abe Tax even though has strong showing on digital transformation primary two stages, it has struggled to capitalize the power of digital transformation in marketing efforts and new venture efforts.

Low market penetration in new markets

– Outside its home market of Abe Tax, firm in the HBR case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma needs to spend more promotional, marketing, and advertising efforts to penetrate international markets.

Slow to harness new channels of communication

– Even though competitors are using new communication channels such as Instagram, Tiktok, and Snap, Abe Tax is slow explore the new channels of communication. These new channels of communication mentioned in marketing section of case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma can help to provide better information regarding products and services. It can also build an online community to further reach out to potential customers.

Ability to respond to the competition

– As the decision making is very deliberative, highlighted in the case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma, in the dynamic environment Abe Tax has struggled to respond to the nimble upstart competition. Abe Tax has reasonably good record with similar level competitors but it has struggled with new entrants taking away niches of its business.




Opportunities Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma | External Strategic Factors
What are Opportunities in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The opportunities highlighted in the Harvard Business Review case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma are -

Learning at scale

– Online learning technologies has now opened space for Abe Tax to conduct training and development for its employees across the world. This will result in not only reducing the cost of training but also help employees in different part of the world to integrate with the headquarter work culture, ethos, and standards.

Remote work and new talent hiring opportunities

– The widespread usage of remote working technologies during Covid-19 has opened opportunities for Abe Tax to expand its talent hiring zone. According to McKinsey Global Institute, 20% of the high end workforce in fields such as finance, information technology, can continously work from remote local post Covid-19. This presents a really great opportunity for Abe Tax to hire the very best people irrespective of their geographical location.

Use of Bitcoin and other crypto currencies for transactions

– The popularity of Bitcoin and other crypto currencies as asset class and medium of transaction has opened new opportunities for Abe Tax in the consumer business. Now Abe Tax can target international markets with far fewer capital restrictions requirements than the existing system.

Identify volunteer opportunities

– Covid-19 has impacted working population in two ways – it has led to people soul searching about their professional choices, resulting in mass resignation. Secondly it has encouraged people to do things that they are passionate about. This has opened opportunities for businesses to build volunteer oriented socially driven projects. Abe Tax can explore opportunities that can attract volunteers and are consistent with its mission and vision.

Buying journey improvements

– Abe Tax can improve the customer journey of consumers in the industry by using analytics and artificial intelligence. Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma suggest that firm can provide automated chats to help consumers solve their own problems, provide online suggestions to get maximum out of the products and services, and help consumers to build a community where they can interact with each other to develop new features and uses.

Developing new processes and practices

– Abe Tax can develop new processes and procedures in Global Business industry using technology such as automation using artificial intelligence, real time transportation and products tracking, 3D modeling for concept development and new products pilot testing etc.

Better consumer reach

– The expansion of the 5G network will help Abe Tax to increase its market reach. Abe Tax will be able to reach out to new customers. Secondly 5G will also provide technology framework to build new tools and products that can help more immersive consumer experience and faster consumer journey.

Lowering marketing communication costs

– 5G expansion will open new opportunities for Abe Tax in the field of marketing communication. It will bring down the cost of doing business, provide technology platform to build new products in the Global Business segment, and it will provide faster access to the consumers.

Leveraging digital technologies

– Abe Tax can leverage digital technologies such as artificial intelligence and machine learning to automate the production process, customer analytics to get better insights into consumer behavior, realtime digital dashboards to get better sales tracking, logistics and transportation, product tracking, etc.

Building a culture of innovation

– managers at Abe Tax can make experimentation a productive activity and build a culture of innovation using approaches such as – mining transaction data, A/B testing of websites and selling platforms, engaging potential customers over various needs, and building on small ideas in the Global Business segment.

Reconfiguring business model

– The expansion of digital payment system, the bringing down of international transactions costs using Bitcoin and other blockchain based currencies, etc can help Abe Tax to reconfigure its entire business model. For example it can used blockchain based technologies to reduce piracy of its products in the big markets such as China. Secondly it can use the popularity of e-commerce in various developing markets to build a Direct to Customer business model rather than the current Channel Heavy distribution network.

Finding new ways to collaborate

– Covid-19 has not only transformed business models of companies in Global Business industry, but it has also influenced the consumer preferences. Abe Tax can tie-up with other value chain partners to explore new opportunities regarding meeting customer demands and building a rewarding and engaging relationship.

Harnessing reconfiguration of the global supply chains

– As the trade war between US and China heats up in the coming years, Abe Tax can build a diversified supply chain model across various countries in - South East Asia, India, and other parts of the world. This reconfiguration of global supply chain can help, as suggested in case study, Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma, to buy more products closer to the markets, and it can leverage its size and influence to get better deal from the local markets.




Threats Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma External Strategic Factors
What are Threats in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The threats mentioned in the HBR case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma are -

Learning curve for new practices

– As the technology based on artificial intelligence and machine learning platform is getting complex, as highlighted in case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma, Abe Tax may face longer learning curve for training and development of existing employees. This can open space for more nimble competitors in the field of Global Business .

Capital market disruption

– During the Covid-19, Dow Jones has touched record high. The valuations of a number of companies are way beyond their existing business model potential. This can lead to capital market correction which can put a number of suppliers, collaborators, value chain partners in great financial difficulty. It will directly impact the business of Abe Tax.

Aging population

– As the populations of most advanced economies are aging, it will lead to high social security costs, higher savings among population, and lower demand for goods and services in the economy. The household savings in US, France, UK, Germany, and Japan are growing faster than predicted because of uncertainty caused by pandemic.

Instability in the European markets

– European Union markets are facing three big challenges post Covid – expanded balance sheets, Brexit related business disruption, and aggressive Russia looking to distract the existing security mechanism. Abe Tax will face different problems in different parts of Europe. For example it will face inflationary pressures in UK, France, and Germany, balance sheet expansion and demand challenges in Southern European countries, and geopolitical instability in the Eastern Europe.

Consumer confidence and its impact on Abe Tax demand

– There is a high probability of declining consumer confidence, given – high inflammation rate, rise of gig economy, lower job stability, increasing cost of living, higher interest rates, and aging demography. All the factors contribute to people saving higher rate of their income, resulting in lower consumer demand in the industry and other sectors.

High level of anxiety and lack of motivation

– the Great Resignation in United States is the sign of broader dissatisfaction among the workforce in United States. Abe Tax needs to understand the core reasons impacting the Global Business industry. This will help it in building a better workplace.

Easy access to finance

– Easy access to finance in Global Business field will also reduce the barriers to entry in the industry, thus putting downward pressure on the prices because of increasing competition. Abe Tax can utilize it by borrowing at lower rates and invest it into research and development, capital expenditure to fortify its core competitive advantage.

Regulatory challenges

– Abe Tax needs to prepare for regulatory challenges as consumer protection groups and other pressure groups are vigorously advocating for more regulations on big business - to reduce inequality, to create a level playing field, to product data privacy and consumer privacy, to reduce the influence of big money on democratic institutions, etc. This can lead to significant changes in the Global Business industry regulations.

Trade war between China and United States

– The trade war between two of the biggest economies can hugely impact the opportunities for Abe Tax in the Global Business industry. The Global Business industry is already at various protected from local competition in China, with the rise of trade war the protection levels may go up. This presents a clear threat of current business model in Chinese market.

Barriers of entry lowering

– As technology is more democratized, the barriers to entry in the industry are lowering. It can presents Abe Tax with greater competitive threats in the near to medium future. Secondly it will also put downward pressure on pricing throughout the sector.

High dependence on third party suppliers

– Abe Tax high dependence on third party suppliers can disrupt its processes and delivery mechanism. For example -the current troubles of car makers because of chip shortage is because the chip companies started producing chips for electronic companies rather than car manufacturers.

New competition

– After the dotcom bust of 2001, financial crisis of 2008-09, the business formation in US economy had declined. But in 2020 alone, there are more than 1.5 million new business applications in United States. This can lead to greater competition for Abe Tax in the Global Business sector and impact the bottomline of the organization.

Environmental challenges

– Abe Tax needs to have a robust strategy against the disruptions arising from climate change and energy requirements. EU has identified it as key priority area and spending 30% of its 880 billion Euros European post Covid-19 recovery funds on green technology. Abe Tax can take advantage of this fund but it will also bring new competitors in the Global Business industry.




Weighted SWOT Analysis of Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma Template, Example


Not all factors mentioned under the Strengths, Weakness, Opportunities, and Threats quadrants in the SWOT Analysis are equal. Managers in the HBR case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma needs to zero down on the relative importance of each factor mentioned in the Strengths, Weakness, Opportunities, and Threats quadrants. We can provide the relative importance to each factor by assigning relative weights. Weighted SWOT analysis process is a three stage process –

First stage for doing weighted SWOT analysis of the case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma is to rank the strengths and weaknesses of the organization. This will help you to assess the most important strengths and weaknesses of the firm and which one of the strengths and weaknesses mentioned in the initial lists are marginal and can be left out.

Second stage for conducting weighted SWOT analysis of the Harvard case study Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma is to give probabilities to the external strategic factors thus better understanding the opportunities and threats arising out of macro environment changes and developments.

Third stage of constructing weighted SWOT analysis of Sales Tax Increase in 2014 Under Abenomics: The Japanese Government's Dilemma is to provide strategic recommendations includes – joining likelihood of external strategic factors such as opportunities and threats to the internal strategic factors – strengths and weaknesses. You should start with external factors as they will provide the direction of the overall industry. Secondly by joining probabilities with internal strategic factors can help the company not only strategic fit but also the most probably strategic trade-off that Abe Tax needs to make to build a sustainable competitive advantage.



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