The New Political Economy of Japanese-type Tax Policies
| Project/Area Number |
15530220
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | University of Nagasaki |
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Principal Investigator |
AKAISHI Takatsugu University of Nagasaki, Faculty of Economics, Associate Professor, 経済学部, 助教授 (20192875)
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| Project Period (FY) |
2003 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥2,900,000 (Direct Cost: ¥2,900,000)
Fiscal Year 2005: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2004: ¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2003: ¥1,200,000 (Direct Cost: ¥1,200,000)
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| Keywords | Globalization / Convergence thesis / New historical institutionalism / Social contract theory / Historical path-dependency / Electoral system / Economic organizations / General consumption tax / 一般消費税 / 新制度論 / 消費税 / 福祉国家 / 所得税と社会保障税の二重課税 / 包括的所得税論 / 賦課方式 / 積立方式 / OLD VIEW / NEW VIEW / 中立性仮説 / NECLEUS理論 / 支払能力原則 / 社会契約 |
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| Research Abstract |
The purpose of this research is to closely examine the structure and evolution of Japanese tax policy system to give us a better understanding of what specific choices are being made in the context of incentives/constraints variables, such as disaffection with current tax structures, increased international competition, extant political and policy commitments, and demographic changes, has shaped and why. The results brought from this research are as follows ;
(1)According to macro-statistical analyses of tax revenues across OECD countries, there has in fact no statistically meaningful international trend toward lowering tax burdens. Nor has there been much convergence in the structure of tax regimes in these countries.
(2)The institutional configuration of national politics, including electoral system, shapes people's perceptions of their interests and political strategies. Despite global pressures for a convergent race to the bottom, these institutions sustain and perpetuate tax regimes.
(3)The manner in which social actors are organized, the social actors between the state and these social actors, and the historical path by which both the institutions and the preferences of actors are framed affect how they perceive their interests around issues of-taxation and thus the sorts of tax policies they are willing to support.
(4)In Japan, the LDP has arranged a series of social contracts with their interest groups to collect their supports under the single non-transferable vote (SNTV) system. However, the SNTV system has prevented political elites from imposing short-term costs on citizens, thereby hindering the expansion of social programs that would benefits these same citizens.
(5)The producer-oriented policies emphasized in the context of Japanese institution have prevented citizens from better understanding of government's redistributive functions. As a result, the Japanese government has failed to raise the revenue needed to fund an expanded social welfare state.
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Report
(4 results)
Research Products
(15 results)
