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Re-examination of Reliability and Validity of the 'National Burden Ratio' as the Economic-policy Index

Research Project

Project/Area Number 16530219
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public finance/Monetary economics
Research InstitutionWaseda University

Principal Investigator

MIYAJIMA Hiroshi  Waseda University, Faculty of Law, Professor, 法学学術院, 教授 (00020537)

Project Period (FY) 2004 – 2005
Project Status Completed (Fiscal Year 2005)
Budget Amount *help
¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 2005: ¥400,000 (Direct Cost: ¥400,000)
Fiscal Year 2004: ¥600,000 (Direct Cost: ¥600,000)
Keywordspublic finance / social security / macro-economics
Research Abstract

1.Reliability and validity of the so-called 'national burden ratio' (the ratio of taxes and social security contributions to national income) are deteriorated, in the existing calculation method of the ratio, mainly due to inconsistent treatments of indirect taxes. First, in spite of including indirect taxes in national burden(numerator), these are excluded in national income at factor cost(denominator). In consequence the ratio is simply overestimated in comparison with using national income at market price including indirect taxes as denominator. Second, though the system of taxation and the system of national accounts are considerably different in defining indirect taxes, the former definition is adopted in calculating national burden Therefore, in the calculation the ratio, national income at market price and the SNA's definition of indirect taxes should be consistently adopted to improve reliability and validity of the economic-policy index.
2.In definition of the so-called 'latent … More national burden ratio' as a proxy-index of present value of 'national burden ratio', budget deficits ratio of the general government are added to the national burden ratio. However a portion of budget deficits equivalent to public-works(productive-purpose) debts in legislative terms or the excess of investments over savings in capital-account of general government in economic terms should be excluded, because it is supposed to have tangible security such as immovable and financial assets.
3.An impact of relations between taxation and social security upon the national burden ratio depends on tax-treatment of the social security benefits and burdens(contributions), which is basically classified into three types : tax-deduction of contributions, full-taxation, of benefits, and tax-exemption of benefits. Among them, in terms of an impact of raising the ratio, tax-deduction of contributions represented by the U.S has the weakest impact, and full-taxation of benefits represented by Nordic countries has the strongest impact. This conclusion suggests that if taxation of social security benefits is strengthened in Japan on the ground of raising revenue and/or improving fairness, the substantial rise in the national burden ratio will be inevitable.
4.In view of the substantial rise in the national burden ratio mentioned above, the target index of economic-policy which should be controlled is not the national burden ratio, but the ratio of economic burden(tax burden and social security contribution on labor and capital contributing directly to productive economic activities). Less

Report

(3 results)
  • 2005 Annual Research Report   Final Research Report Summary
  • 2004 Annual Research Report
  • Research Products

    (18 results)

All 2006 2005 2004 Other

All Journal Article (14 results) Book (4 results)

  • [Journal Article] 三位一体改革「税源移譲」を考える2006

    • Author(s)
      宮島 洋
    • Journal Title

      旬刊国税解説速報 第1678号

      Pages: 18-21

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 平成18年度税制改革と税制のこれから-財政学の視点から-2006

    • Author(s)
      宮島 洋
    • Journal Title

      税務弘報 第54巻・第2号

      Pages: 16-23

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 日本年金学会創立25周年 : 社会保障と年金2005

    • Author(s)
      宮島 洋
    • Journal Title

      日本年金学会誌 25号

      Pages: 33-51

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] グローバル経済下の日本の社会保障改革2005

    • Author(s)
      宮島 洋
    • Journal Title

      「財政研究」(日本財政学会編) 1巻

      Pages: 37-51

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Reform of Social Security Swings into Motion2005

    • Author(s)
      Hiroshi Miyajima
    • Journal Title

      Japan Economic currents N0.57

      Pages: 1-5

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Social Security Reform and the Pension System (in Japanese)2005

    • Author(s)
      Hiroshi Miyajima
    • Journal Title

      Journal of the Society for Pension Study of Japan Vol.25

      Pages: 33-51

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Taxation and Social Security : A New Agenda (in Japanese)2005

    • Author(s)
      Hiroshi Miyajima
    • Journal Title

      Public Finance and Public Policy Vol.26, No.2

      Pages: 53-62

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] グローバル経済下の日本の社会保障改革2005

    • Author(s)
      宮島 洋
    • Journal Title

      財政研究 第1巻

      Pages: 37-51

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 課税と社会保障-新たな視点2004

    • Author(s)
      宮島 洋
    • Journal Title

      財政学研究会「財政と公共政策」 26巻2号

      Pages: 53-62

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 年金と財政・税制2004

    • Author(s)
      宮島 洋
    • Journal Title

      年金と経済 第23巻第1号

      Pages: 4-9

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 三位一体改革2004

    • Author(s)
      宮島 洋
    • Journal Title

      東京税務レポート 第458号

      Pages: 100-133

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 課税と社会保障2004

    • Author(s)
      宮島 洋
    • Journal Title

      財政と公共政策 第26巻第2号

      Pages: 53-62

    • Related Report
      2004 Annual Research Report
  • [Journal Article] Globalization and Social Security Reform in Japan(in Japanese)

    • Author(s)
      Hiroshi Miyajima
    • Journal Title

      Public Finance Vol.1

      Pages: 37-51

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Reform of Social Security Swings into Motion

    • Author(s)
      Hiroshi Miyajima
    • Journal Title

      Japan Economic Currents No.57

      Pages: 1-5

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Annual Research Report 2005 Final Research Report Summary
  • [Book] 歴史から読む現代経済2005

    • Author(s)
      宮島洋, 林敏彦, 翁百合, 井堀和宏, 上村達男他
    • Total Pages
      268
    • Publisher
      日本経済新聞社
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Book] History of Social Security Reform (Today's Economy : Learning from the History)(in Japanese)2005

    • Author(s)
      Hiroshi Miyajima
    • Publisher
      Ninon Keizai Shinbunsha
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Book] 歴史から読む現代経済2005

    • Author(s)
      宮島洋, 井堀利宏, 川勝平太, 翁百合他
    • Total Pages
      268
    • Publisher
      日本経済新聞社
    • Related Report
      2005 Annual Research Report
  • [Book] 社会保障読本[第3版]2004

    • Author(s)
      宮島洋, 堀勝洋, 武川正吾, 藤井良治他
    • Total Pages
      371
    • Publisher
      東洋経済新報社
    • Related Report
      2004 Annual Research Report

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Published: 2004-04-01   Modified: 2016-04-21  

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