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Taxation in contemporary democratization

Research Project

Project/Area Number 15H03310
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Politics
Research InstitutionThe University of Tokyo

Principal Investigator

Kato Junko  東京大学, 大学院法学政治学研究科(法学部), 教授 (00251314)

Project Period (FY) 2015-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2019)
Budget Amount *help
¥11,700,000 (Direct Cost: ¥9,000,000、Indirect Cost: ¥2,700,000)
Fiscal Year 2018: ¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2017: ¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2016: ¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2015: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Keywords民主化 / 新興国 / 租税 / 付加価値税 / 累進的所得課税 / 政治経済学 / 福祉 / 平等 / 所得税 / 第三の波 / 不平等 / 政治学
Outline of Final Research Achievements

Taxation involves the institutionalization of the revenue-raising capacity of a modern state and, at the same time, it can motivate citizens to hold the government accountable and facilitate collective bargaining between the ruler and the ruled. Contemporary democratizers since the third wave have faced distinct circumstances, compared to the regime transition of early waves of democratizer. Once implemented, however, taxation plays an important role in contemporary democratization, and is inevitably implicated in the collective bargaining between the ruler and the ruled and motivates the latter to hold the government accountable. This project has shed a new light on the role of taxation in contemporary democratization and thus has contributed to advancing the understanding on comparative studies on democratization.

Academic Significance and Societal Importance of the Research Achievements

シンポジウム(東京大学法学政治学研究科 第52回比較法政シンポジウム「Democratization, Taxation, and the Welfare State in the Developing World」2017年1月11日)を開催し、欧米の研究者も招聘し、その成果をケンブリッジ大学出版会の政治学査読誌に特集として発表する("Taxation and Welfare Since the Third Wave of Democratization" Japanese Journal of Political Science 19, 3 2018)など、国際社会への発信も心がけた。

Report

(5 results)
  • 2019 Final Research Report ( PDF )
  • 2018 Annual Research Report
  • 2017 Annual Research Report
  • 2016 Annual Research Report
  • 2015 Annual Research Report
  • Research Products

    (9 results)

All 2018 2017 2016

All Journal Article (3 results) (of which Int'l Joint Research: 2 results,  Peer Reviewed: 3 results) Presentation (5 results) (of which Int'l Joint Research: 3 results,  Invited: 5 results) Funded Workshop (1 results)

  • [Journal Article] Does taxation lose its role in contemporary democratisation? State revenue production revisited in the third wave of democratisation2018

    • Author(s)
      Junko Kato and Seiki Tanaka
    • Journal Title

      European Journal of Political Research

      Volume: on line Issue: 1 Pages: 1-25

    • DOI

      10.1111/1475-6765.12276

    • Related Report
      2018 Annual Research Report 2017 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] The divergent paths of tax development during different waves of democratization2018

    • Author(s)
      Junko Kato and Miki Toyofuku
    • Journal Title

      Japanese Journal of Political Science

      Volume: 19 Issue: 3 Pages: 333-352

    • DOI

      10.1017/s146810991800018x

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Human development without democratic accountability: How regressive taxation contributes to human development through state capacity2018

    • Author(s)
      Junko Kato and Seiki Tanaka
    • Journal Title

      Japanese Journal of Political Science

      Volume: 19 Issue: 3 Pages: 429-443

    • DOI

      10.1017/s1468109918000233

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Presentation] The Politics of Tax Increase in Comparative Perspective2018

    • Author(s)
      Junko Kato
    • Organizer
      The series seminar of Harvard University's Program on U.S.-Japan Relations
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research / Invited
  • [Presentation] Do Waves of Democratization Affect Tax Introductions?2018

    • Author(s)
      Junko Kato
    • Organizer
      European University Institute, Workshop: Authors' Workshop: Pathways to Modern Taxation. Florence, Italy
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research / Invited
  • [Presentation] 消費税(付加価値税)をめぐる政治 ー比較の中の日本ー2018

    • Author(s)
      加藤淳子
    • Organizer
      公共政策学会関西支部例会
    • Related Report
      2018 Annual Research Report
    • Invited
  • [Presentation] The Path dependency of Modern Taxation2017

    • Author(s)
      Junko Kato
    • Organizer
      Pathways to Modernization, EUI, Firenze Italy
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research / Invited
  • [Presentation] The politics of tax increases: Japan’s consumption tax in comparative perspective2016

    • Author(s)
      Junko Kato
    • Organizer
      The Contemporary Japan Group at the Institute of Social Science (ISS, or Shaken), University of Tokyo
    • Place of Presentation
      東京大学(東京都文京区)
    • Related Report
      2015 Annual Research Report
    • Invited
  • [Funded Workshop] Democratization, Taxation, and the Welfare State in the Developing World2017

    • Place of Presentation
      東京大学(東京都文京区)
    • Related Report
      2015 Annual Research Report

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Published: 2015-04-16   Modified: 2022-11-04  

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