| Project/Area Number |
01530052
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
ISHI Hiromitsu Hitotsubashi University, Economics, Professor, 経済学部, 教授 (60017530)
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| Project Period (FY) |
1989 – 1990
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| Project Status |
Completed (Fiscal Year 1990)
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| Budget Amount *help |
¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1990: ¥300,000 (Direct Cost: ¥300,000)
Fiscal Year 1989: ¥600,000 (Direct Cost: ¥600,000)
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| Keywords | harmonization / global / coordination / double taxation / foreign tax credit / externality / diseconomy / VAT / 移転価格税制 / 外国税額控除 / 銀行秘密 / タックス・ヘイブン / フリ-・ポ-ト / ペ-パ-カンパニ- / 情報 / 税制調和 / 二重課税 / 国外所得免除 / タックス・ウォ- |
|---|
| Research Abstract |
Based upon research activities for two years, two papers were written :
(1) On Tax Harmonization
(2) Taxation in the Process of Globalization
The first paper treats with how to harmonize each tax system in different countries towards a relatively unified scheme. In particular, the case of the value-added tax in the EC countries is analyzed from a practical point of view. On the other hand, the second paper discusses the basic framework of taxation as individual country is closely tied with each other in the world.
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