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Quasi-experiment on corporate income taxes and firm behavior: Organizational forms in the Meiji era and the 21st century

Research Project

Project/Area Number 15K03510
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Public finance/Public economy
Research InstitutionOsaka University

Principal Investigator

Onji Kazuki  大阪大学, 経済学研究科, 教授 (80709858)

Research Collaborator Gordon Roger H.  University of California at San Diego, Economics Department, Professor
Tang John P.  Australian National University, Research School of Economics, Senior Lecturer
Project Period (FY) 2015-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2016: ¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords法人税 / 租税回避 / 明治時代 / 組織再編成税制 / 法人なり / 合併買収 / 組織再編
Outline of Final Research Achievements

This project examines the role of corporate income tax and its design through two empirical analyses. 1) I utilize corporate-level data from the Meiji period and showed that the introduction of a personal income tax in 1887 induced firms to incorporate for tax purposes. This result indicates the role of a corporate income tax as a backstop to a personal income tax. 2) I document unintended consequences of the 2001 tax reform in spreading certain types of tax avoidance strategies involving mergers. This evidence suggests that policy makers can influence corporate merger decisions through the tax policy.

Report

(4 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (24 results)

All 2018 2017 2016 2015 Other

All Int'l Joint Research (6 results) Journal Article (4 results) (of which Int'l Joint Research: 3 results,  Peer Reviewed: 2 results,  Acknowledgement Compliant: 1 results,  Open Access: 1 results) Presentation (12 results) (of which Int'l Joint Research: 10 results,  Invited: 2 results) Remarks (2 results)

  • [Int'l Joint Research] University of California at San Diego(米国)

    • Related Report
      2017 Annual Research Report
  • [Int'l Joint Research] Australian National University(Australia)

    • Related Report
      2017 Annual Research Report
  • [Int'l Joint Research] University of California at San Diego(米国)

    • Related Report
      2016 Research-status Report
  • [Int'l Joint Research] Australian National University(オーストラリア)

    • Related Report
      2016 Research-status Report
  • [Int'l Joint Research] University of California at San Diego(米国)

    • Related Report
      2015 Research-status Report
  • [Int'l Joint Research] Australian National University(Australia)

    • Related Report
      2015 Research-status Report
  • [Journal Article] Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan2017

    • Author(s)
      Onji Kazuki、Tang John P.
    • Journal Title

      The Journal of Economic History

      Volume: 77 Issue: 2 Pages: 440-472

    • DOI

      10.1017/s002205071700047x

    • Related Report
      2017 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] 視点:組織再編成税制と租税回避:ヤフー事件の普遍性2017

    • Author(s)
      恩地一樹
    • Journal Title

      M&A専門誌マール

      Volume: 277 Pages: 1-10

    • Related Report
      2017 Annual Research Report
  • [Journal Article] Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan2017

    • Author(s)
      Kazuki Onji and John P. Tang
    • Journal Title

      Journal of Economic History

      Volume: 77(2) Pages: 440-472

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Int'l Joint Research / Acknowledgement Compliant
  • [Journal Article] A nation without a corporate income tax: Evidence from nineteenth century Japan2015

    • Author(s)
      Onji, K. and Tang, J.
    • Journal Title

      CEH Discussion Paper Series

      Volume: 11 Pages: 1-42

    • Related Report
      2015 Research-status Report
    • Open Access / Int'l Joint Research
  • [Presentation] Tastes for Control: Estimates from Shareholder Bunching2018

    • Author(s)
      Kazuki Onji
    • Organizer
      UCSD Workshop on bunching estimators and their applications
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Taxes, corporate takeovers, and step transactions2017

    • Author(s)
      Kazuki Onji
    • Organizer
      University of Michigan Seminar
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Taxes, corporate takeovers, and step transactions2017

    • Author(s)
      Kazuki Onji
    • Organizer
      Econometric Society Asian Meeting
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Taxes, corporate takeovers, and step transactions2017

    • Author(s)
      Kazuki Onji
    • Organizer
      Research School of Economics Applied Seminar
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Taxes, corporate takeovers, and step transactions2017

    • Author(s)
      Kazuki Onji
    • Organizer
      National Tax Association Annual Congress
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Stock ownership bunching2016

    • Author(s)
      折原正訓・恩地一樹
    • Organizer
      National Tax Association Annual Meeting
    • Place of Presentation
      Baltimore(アメリカ)
    • Year and Date
      2016-11-12
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] Taxes, corporate takeovers, and step transactions2016

    • Author(s)
      恩地一樹
    • Organizer
      Seminar
    • Place of Presentation
      University of California at San Diego(アメリカ)
    • Year and Date
      2016-11-08
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] Taxes, corporate takeovers, and step transactions2016

    • Author(s)
      恩地一樹
    • Organizer
      UNSW Seminar Series
    • Place of Presentation
      University of New South Wales(オーストラリア)
    • Year and Date
      2016-08-24
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] 日本のM&A市場における組織改編税制の影響:Yahoo!事件の一般化可能性2016

    • Author(s)
      恩地一樹
    • Organizer
      Summer Workshop of Economic Theory
    • Place of Presentation
      小樽商科大学(北海道)
    • Year and Date
      2016-08-08
    • Related Report
      2016 Research-status Report
  • [Presentation] 日本のM&A市場における組織改編税制の影響:Yahoo!事件の一般化可能性2016

    • Author(s)
      恩地一樹
    • Organizer
      財務総研先端セミナー
    • Place of Presentation
      財務省(東京)
    • Year and Date
      2016-07-06
    • Related Report
      2016 Research-status Report
    • Invited
  • [Presentation] Nation without corporate income tax2016

    • Author(s)
      恩地一樹
    • Organizer
      Belgo-Japanese Public Finance Workshop
    • Place of Presentation
      UCL Belgium
    • Year and Date
      2016-03-04
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Presentation] Nation without corporate income tax2015

    • Author(s)
      恩地一樹
    • Organizer
      National Tax Association
    • Place of Presentation
      Boston
    • Year and Date
      2015-11-19
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Remarks] 研究の紹介:法人税の役割とは:明治時代からのエビデンス

    • URL

      https://sites.google.com/site/onjikazuki/outreach

    • Related Report
      2017 Annual Research Report
  • [Remarks] 研究の紹介

    • URL

      https://sites.google.com/site/onjikazuki/outreach

    • Related Report
      2016 Research-status Report

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Published: 2015-04-16   Modified: 2022-06-06  

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