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Quasi-experimental analysis of corporate tax and corporate behavior: Organizational forms in Meiji and in 21st century(Fostering Joint International Research)

Research Project

Project/Area Number 15KK0088
Research Category

Fund for the Promotion of Joint International Research (Fostering Joint International Research)

Allocation TypeMulti-year Fund
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.  カリフォニア大学サンディエゴ校, 経済学部, 教授
Gørgens Tue  オーストラリア国立大学, 経済学部, 准教授
Project Period (FY) 2016 – 2018
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥14,820,000 (Direct Cost: ¥11,400,000、Indirect Cost: ¥3,420,000)
Keywords法人税 / bunching estimator / しきい値 / 税制 / 集積推計法 / 合併買収 / 租税回避 / 組織再編 / 納税者行動 / 経済学
Outline of Final Research Achievements

The main outcome of the project was the organization of an international conference held at University of California at San Diego (March 24-25, 2018). We chose a specific theme for the conference, specializing on a recently developed empirical technique known as the bunching estimator. We invited as keynote speakers, Saez (Berkeley) and Kleven (Princeton), who are two of the major contributors in this topic. We called for papers globally and selected high-quality papers from public finance as well as from econometrics.

Academic Significance and Societal Importance of the Research Achievements

開催準備中,北米の大学院生が聴講を希望してきたことから,先端的な研究会であるとの前評判が広がっていたことが伺える.財政学者と計量経済学者が膝を突き合わせる場は学術的議論の進展に有効であったといえる.特に初日のセッションでは,計量経済学の権威の Newey(MIT)が集積推計法を辛辣に批判し,その論文を Saez が討論 し Kleven も 精力的な反論を行うという非常に刺激的なものであった.当該セッションは SNS などインターネットで話題となりこのディスカッションの模様を広く公開するためにインターネ ットで要約等を公開し内外の大学院生にも好評であるとの感触を得ている.

Report

(4 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • Research Products

    (12 results)

All 2018 2017 Other

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

  • [Int'l Joint Research] カリフォルニア大学サンディエゴ校(米国)2018

    • Related Report
      2018 Annual Research Report
  • [Int'l Joint Research] オーストラリア国立大学(オーストラリア)2018

    • Related Report
      2018 Annual Research 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 Research-status 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 Research-status Report
  • [Presentation] Tastes for Control: Estimates from Shareholder Bunching2018

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

    • Author(s)
      Kazuki Onji
    • Organizer
      University of Michigan
    • Related Report
      2017 Research-status Report
  • [Presentation] Taxes, corporate takeovers, and step transactions2017

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

    • Author(s)
      Kazuki Onji
    • Organizer
      Australian National University
    • Related Report
      2017 Research-status Report
  • [Presentation] Taxes, corporate takeovers, and step transactions2017

    • Author(s)
      Kazuki Onji
    • Organizer
      National Tax Association
    • Related Report
      2017 Research-status Report
    • Int'l Joint Research
  • [Remarks] UCSD Workshop on the Bunching Estimators

    • URL

      https://sites.google.com/view/ucsdbunchingworkshop/home

    • Related Report
      2018 Annual Research Report
  • [Remarks] UCSDにおいて開催した国際会議のプログラム

    • URL

      https://sites.google.com/view/ucsdbunchingworkshop/home/program

    • Related Report
      2017 Research-status Report
  • [Funded Workshop] UCSD Workshop on Bunching Estimators and their Applications2018

    • Related Report
      2017 Research-status Report

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Published: 2016-10-04   Modified: 2020-03-30  

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