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Tax and Fiscal Reforms in Asia: Responses to Aging Population and Globalization

Research Project

Project/Area Number 17203024
Research Category

Grant-in-Aid for Scientific Research (A)

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

Principal Investigator

TAJIKA Eiji  Hitotsubashi University, Graduate School of Economics, Professor (10179723)

Co-Investigator(Kenkyū-buntansha) WATANABE Satoshi  Hitotsubashi University, Graduate School of Economics, Professor (80313443)
KUNIEDA Shigeki  Hitotsubashi University, Graduate School of Economics, Associate Professor (40304000)
HAYASHI Masayoshi  Hitotsubashi University, Graduate School of Economics, Associate Professor (70318666)
NAITO Hisahiro  University of Tsukuba, Graduate School of Humanities and Social Sciences, Associate Professor (00335390)
SATO Motohiro  Hitotsubashi University, Graduate School of Economics, Associate Professor (50313458)
Project Period (FY) 2005 – 2007
Project Status Completed (Fiscal Year 2007)
Budget Amount *help
¥48,620,000 (Direct Cost: ¥37,400,000、Indirect Cost: ¥11,220,000)
Fiscal Year 2007: ¥16,120,000 (Direct Cost: ¥12,400,000、Indirect Cost: ¥3,720,000)
Fiscal Year 2006: ¥15,210,000 (Direct Cost: ¥11,700,000、Indirect Cost: ¥3,510,000)
Fiscal Year 2005: ¥17,290,000 (Direct Cost: ¥13,300,000、Indirect Cost: ¥3,990,000)
KeywordsSocial Security / Asia / Tax System / International Taxation / Aging and Fertility Decline / Public Assistance / 政府間財政関係
Research Abstract

In FY2007, we continued our research on social security issues, particularly on public assistance, and on taxation issues in Asia.
On social security, we held four seminars on public assistance and had discussions with researchers in Japan and from abroad. Based on these discussions, we published a book titled as "Economic Analysis of Public Assistance"(2008, Tokyo University Press), in which we tried to advance theoretical and empirical study on the situation in Japan. We also set up a series of lectures on public assistance in the curriculum of the School of International and Public Policy in FY2008 to ensure feedback of research on education.
On taxation, we had a joint seminar(held by Hitotsubashi University and Central Fiscal and Economic University of China)on the recent Chinese corporate tax reform and transfer pricing issues in Beijing in July 2007. A report on this joint seminar, written in both Japanese and Chinese languages, was produced. In September 2007, we distributed our booklet on Asian taxation to participants to the annual meeting of International Fiscal Association held in Kyoto. In January 2008, we had a conference on Taiwanese tax policy and international taxation issues, including their relationship with the mainland China. We invited 5 public finance economists from National Chengchi University of Taiwan. The result of this conference can be found on the web site of the School of International and Public Policy, Hitotsubashi University.

Report

(4 results)
  • 2007 Annual Research Report   Final Research Report Summary
  • 2006 Annual Research Report
  • 2005 Annual Research Report
  • Research Products

    (84 results)

All 2008 2007 2006 2005 Other

All Journal Article (67 results) (of which Peer Reviewed: 12 results) Presentation (8 results) Book (8 results) Remarks (1 results)

  • [Journal Article] 「中国の企業所得税改革-背景・内容と評価-」2008

    • Author(s)
      田近栄治
    • Journal Title

      税経通信 63(1)

      Pages: 17-26

    • NAID

      40015720024

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Journal Article] 「「法人実在説」の再構成:取引費用と法人税」2008

    • Author(s)
      渡辺 智之
    • Journal Title

      『ジュリスト』 No.1349

      Pages: 118-124

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Journal Article] "Long Term Care: The State, the Market, and the Family,"2008

    • Author(s)
      Pierre Pestieau and Motohiro Sato
    • Journal Title

      Economica(Published article online: 9-Jul-2007) (In press)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
    • Peer Reviewed
  • [Journal Article] "Longevity, Health Spending and Pay-as-you-Go Pensions"2008

    • Author(s)
      Ponthiere Gregory Pierre Pestieau and Motohiro Sato
    • Journal Title

      Finanz Archiv (In press)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
    • Peer Reviewed
  • [Journal Article] "Bureaucratic Advice and Political Governance"2008

    • Author(s)
      Robin Boadway and Motohiro Sato
    • Journal Title

      Journal of Public Economic Theory. (In press)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
    • Peer Reviewed
  • [Journal Article] 「「法人実在説」の再構成:取引費用と法人税」2008

    • Author(s)
      渡辺智之
    • Journal Title

      『ジュリスト』 No.1349

      Pages: 118-124

    • Related Report
      2007 Annual Research Report
  • [Journal Article] 「格差拡大への税制の対応-還付可能な税額控除の活用」2007

    • Author(s)
      田近栄治・八塩裕之共著
    • Journal Title

      『税経通信』 62(5)

      Pages: 17-29

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Journal Article] 「還付可能な税額控除をどう執行するか」2007

    • Author(s)
      田近栄治・八塩裕之共著
    • Journal Title

      『税経通信』 62(8)

      Pages: 25-39

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Journal Article] 「ドイツから見た日本の介護保険(上)(下)」2007

    • Author(s)
      田近栄治
    • Journal Title

      『健康保険』 61(5)61(6)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Journal Article] "The role of personal income tax to mitigate widening income inequality: the case of Japan"2007

    • Author(s)
      Eiji Tajika and Hiroyuki Yashio
    • Journal Title

      Journal of Income Distribution 62(3・4)

      Pages: 57-72

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
    • Peer Reviewed
  • [Journal Article] "VAT in Japan with a Focus on International Transactions"2007

    • Author(s)
      Satoshi Watanabe
    • Journal Title

      Bulletin for International Taxation Vol.61,No.9/10

      Pages: 379-386

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
    • Peer Reviewed
  • [Journal Article] 「最適所得税理論と日本の所得税制」2007

    • Author(s)
      國枝繁樹
    • Journal Title

      『租税研究』 第690号4月号

      Pages: 69-82

    • NAID

      40015458713

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Journal Article] 「経済格差是正における相続税の役割」2007

    • Author(s)
      國枝繁樹
    • Journal Title

      『家計経済研究』 74号4月号

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Journal Article] "Atkinson-Stiglitz Theorem with Endogenous Human Capital Accumulation"2007

    • Author(s)
      Hisahiro Naito
    • Journal Title

      The B. E. Journal of Economic Analysis & Policy(Contributions), Article 46 Vol.7 Iss.1

      Pages: 1-17

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
    • Peer Reviewed
  • [Journal Article] 「医療保険制度改革と管理競争:オランダの経験に学ぶ」2007

    • Author(s)
      佐藤主光
    • Journal Title

      『会計検査院研究』 第36号

      Pages: 41-60

    • NAID

      40015653839

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Journal Article] The role of personal income tax to mitigate widening income inequality: the case of Japan2007

    • Author(s)
      Eiji, Tajika, Hiroyuki, Yashio
    • Journal Title

      Journal of Income Distribution(refereed) Volume Volume16 Number3-4

      Pages: 57-72

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Journal Article] VAT in Japan with a Focus on International Transactions2007

    • Author(s)
      Satoshi, Watanabe
    • Journal Title

      Bulletin for International Taxation(refereed) Vol.61 No.9/10

      Pages: 379-386

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Journal Article] Atkinson-Stiglitz Theorem with Endogenous Human Capital Accumulation2007

    • Author(s)
      Hisahiro, Naito
    • Journal Title

      The B.E. Journal of Economic Analysis & Policy, article Vol.46 Iss.1

      Pages: 1-17

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Journal Article] Long Term Care: The State, the Market, and the Family2007

    • Author(s)
      Motohiro, Sato, Pierre, Pestieau
    • Journal Title

      Economica 9(Published article online)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Journal Article] 「ドイツから見た日本の介護保険(上)(下)」2007

    • Author(s)
      田近栄治
    • Journal Title

      『健康保険』 61(5) 61(6)

    • Related Report
      2007 Annual Research Report
  • [Journal Article] The role of personal income tax to mitigate widening income inequality: the case of Japan2007

    • Author(s)
      Eiji Tajika and Hiroyuki Yashio
    • Journal Title

      Journal of Income Distribution 62(3・4)

      Pages: 57-72

    • Related Report
      2007 Annual Research Report
    • Peer Reviewed
  • [Journal Article] VAT in Japan with a Focus on International Transactions2007

    • Author(s)
      Satoshi Watanabe
    • Journal Title

      Bulletin for International Taxation Vol.61,No.9/10

      Pages: 379-386

    • Related Report
      2007 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Atkinson-Stiglitz Theorem with Endogenous Human Capital Accumulation2007

    • Author(s)
      Hisahiro Naito
    • Journal Title

      The B.E. Journal of Economic Analysis & Policy (Contributions), Article 46 Vol.7Iss.1

      Pages: 1-17

    • Related Report
      2007 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 租税法と私法 : 法と経済学の視点から2007

    • Author(s)
      渡辺智之
    • Journal Title

      企業統治の多様化と展望(神田秀樹編)(金融財政事情研究会)

      Pages: 199-230

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 取引と勘定 : 情報の観点からの課税方法分類の試み2007

    • Author(s)
      渡辺智之
    • Journal Title

      ジュリスト 第1329号

      Pages: 104-110

    • Related Report
      2006 Annual Research Report
  • [Journal Article] Long Term Care : The State, the Market, and the Family.2007

    • Author(s)
      佐藤主光, Pierre Pestieau共著
    • Journal Title

      Economica ("forthcomig")

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 医療保険制度改革の課題2007

    • Author(s)
      佐藤主光
    • Journal Title

      会計検査院研究 第35号

      Pages: 7-25

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 社会保障のあり方と財源-年金民営化の意義-2006

    • Author(s)
      田近栄治, 古谷泉生共著
    • Journal Title

      年金を考える(貝塚啓明編)(中央経済社)

      Pages: 117-146

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 介護保険の何が問題か-政策決定過程と要介護状態の改善効果の検討-2006

    • Author(s)
      田近栄治, 菊池潤共著
    • Journal Title

      ファイナンシャル・レビュー(田近栄治編) 第80号

      Pages: 157-186

    • Related Report
      2006 Annual Research Report
  • [Journal Article] Fiscal Decentralization in Japan : Does it harden the budgets of local governments?2006

    • Author(s)
      Eiji Tajika, Yuji Yui
    • Journal Title

      『Tackling Japan' s Fiscal Challenges : Strategies to cope with high public debt and population aging』(Keimei Kaizuka, Anne O.Krueger eds.)(Palgrave Macmillan)

      Pages: 112-139

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 消費税増税の前に何をなすべきか-所得税の抜本的改革に向けて2006

    • Author(s)
      田近栄治, 八塩裕之共著
    • Journal Title

      国際税制研究 NO.16

      Pages: 28-36

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 税制を通じた所得再分配-所得控除に代わる税制額控除の活用2006

    • Author(s)
      田近栄治, 八塩裕之共著
    • Journal Title

      日本の所得分配(小塩隆士, 田近栄治, 府川哲夫編著)(東京大学出版) 第4章

      Pages: 85-110

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 日本の所得税・住民税負担の実態とその改革について2006

    • Author(s)
      田近栄治, 八塩裕之共著
    • Journal Title

      経済格差の研究(貝塚啓明編)(中央経済社) 第7章

      Pages: 175-202

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 国際的サービス取引と消費課税2006

    • Author(s)
      渡辺智之
    • Journal Title

      租税法研究 第34号

      Pages: 62-80

    • NAID

      40015232932

    • Related Report
      2006 Annual Research Report
  • [Journal Article] タックス・ミックスについて2006

    • Author(s)
      渡辺智之
    • Journal Title

      税研 第128号

      Pages: 89-97

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 法人の二重課税と国際的二重課税2006

    • Author(s)
      渡辺智之
    • Journal Title

      ジュリスト No.1320

      Pages: 186-191

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 地方と中央の税務行政の関係 : 日中比較の観点から2006

    • Author(s)
      渡辺智之
    • Journal Title

      日中共同研究最終報告書(財務総研・国務院発展中心)

      Pages: 341-362

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 地方交付税の経済分析 : 現状と課題2006

    • Author(s)
      林 正義
    • Journal Title

      経済政策ジャーナル 第56号

      Pages: 6-24

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 再分配政策と地方財政2006

    • Author(s)
      林 正義
    • Journal Title

      ファイナンシャル・レビュー 第82号

      Pages: 138-160

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 政府間財政関係の実証分析2006

    • Author(s)
      林 正義, 西川雅史共著
    • Journal Title

      ファイナンシャル・レビュー 第82号

      Pages: 197-222

    • Related Report
      2006 Annual Research Report
  • [Journal Article] Redistribution, Production Inefficiency and Decentralized Efficiency.2006

    • Author(s)
      Hisahiro Naito
    • Journal Title

      International Tax and Public Finance No.13

      Pages: 625-640

    • Related Report
      2006 Annual Research Report
  • [Journal Article] これからの資産課税のあり方2006

    • Author(s)
      國枝繁樹
    • Journal Title

      病院 第65巻第11号

      Pages: 898-902

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 業績連動型報酬と税制2006

    • Author(s)
      國枝繁樹
    • Journal Title

      企業行動の新展開と税制(証券税制研究会編)(日本証券経済研究所)

      Pages: 109-157

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 相続税と経済格差2006

    • Author(s)
      國枝繁樹
    • Journal Title

      経済格差の研究(貝塚啓明・財務省財務総合研究所編著)(中央経済社)

      Pages: 203-244

    • Related Report
      2006 Annual Research Report
  • [Journal Article] PAYG pension systems with capital mobility.2006

    • Author(s)
      佐藤主光, Pierre Pestieau, Gwana el Peaser共著
    • Journal Title

      International Tax and Public Finance Vol.13(5)

      Pages: 587-599

    • Related Report
      2006 Annual Research Report
  • [Journal Article] Political Economy of Grants.2006

    • Author(s)
      佐藤主光
    • Journal Title

      『Intergovernmental Fiscal Transfers』(A.Shag ed.)(World Bank)

      Pages: 173-201

    • Related Report
      2006 Annual Research Report
  • [Journal Article] 政府間財政関係の政治経済学2006

    • Author(s)
      佐藤主光
    • Journal Title

      ファイナンシャル・レビュー 第82号

      Pages: 103-137

    • Related Report
      2006 Annual Research Report
  • [Journal Article] コーポレート・ファイナンスと税制2006

    • Author(s)
      國枝繁樹
    • Journal Title

      租税研究 第676号

      Pages: 44-53

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 税制と事業形態選択-日本のケース2005

    • Author(s)
      田近 栄治
    • Journal Title

      財政研究(八塩裕之と共著) 第1巻

      Pages: 177-194

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 年金課税の実態と改革のマクロ・シミュレーション分析2005

    • Author(s)
      田近 栄治
    • Journal Title

      経済研究(古谷泉生と共著) 第56巻・第4号

      Pages: 304-316

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 介護保険における都道府県の役割-青森県のケース2005

    • Author(s)
      田近 栄治
    • Journal Title

      健康保険 前編(油井雄二、菊池潤と共著) 10月号

      Pages: 52-56

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 介護保険における都道府県の役割-青森県のケース2005

    • Author(s)
      田近 栄治
    • Journal Title

      健康保険 後編(油井雄二、菊池潤と共著) 11月号

      Pages: 60-67

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 介護保険による要介護状態の維持・改善効果-個票データを用いた分析-2005

    • Author(s)
      田近 栄治
    • Journal Title

      季刊社会保障研究(菊池潤と共著) 第41巻・第3号

      Pages: 248-262

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 地方財政改革-交付税,地方税と補助金の連関をどう解くか-2005

    • Author(s)
      田近 栄治
    • Journal Title

      フィナンシャル・レビュー(油井雄二と共著) 第76号

      Pages: 161-184

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 所得・消費・資産2005

    • Author(s)
      渡辺 智之
    • Journal Title

      ジュリスト 第1289号

      Pages: 218-223

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 情報のデジタル化と課税2005

    • Author(s)
      渡辺 智之
    • Journal Title

      市場と組織(江頭憲治郎・増井良啓編)(東京大学出版会)

      Pages: 127-147

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 租税回避をめぐる問題点2005

    • Author(s)
      渡辺 智之
    • Journal Title

      租税研究 第627号

      Pages: 53-65

    • NAID

      40006986718

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 企業組織再編税制と企業戦略2005

    • Author(s)
      渡辺 智之
    • Journal Title

      ビジネスタックス(中里実・神田秀樹編著)(有斐閣)

      Pages: 237-247

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 災害時の公的支援に関する経済学の視点2005

    • Author(s)
      佐藤 主光
    • Journal Title

      会計検査院研究 32号

      Pages: 33-50

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 金融所得一体課税と納税者番号2005

    • Author(s)
      國枝繁樹
    • Journal Title

      税務弘報 第53巻・第8号

      Pages: 8-14

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Bureaucratic Advice and Political Governance

    • Author(s)
      Motohiro, Sato, Robin, Boadway
    • Journal Title

      Journal of Public Economic Theory(refereed) (forthcoming)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Journal Article] Long Term Care: The State, the Market, and the Family

    • Author(s)
      Pierre Pestieau and Motohiro Sato
    • Journal Title

      Economica(Published article online: 9-Jul-2007)forthcoming (In press)

    • Related Report
      2007 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Longevity, Health Spending and Pay-as-you-Go Pensions

    • Author(s)
      Ponthiere Gregory, Pierre Pestieau and Motohiro Sato
    • Journal Title

      Finanz Archiv, forthcoming (In press)

    • Related Report
      2007 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Bureaucratic Advice and Political Governance

    • Author(s)
      Robin Boadway and Motohiro Sato
    • Journal Title

      Journal of Public Economic Theory forthcoming (In press)

    • Related Report
      2007 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Long term care : the state and the family

    • Author(s)
      佐藤 主光
    • Journal Title

      Annales d' Economie et de Statistiques, (Pierre Pestieauと共著) (forthcoming)

    • Related Report
      2005 Annual Research Report
  • [Journal Article] PAYG pension systems with capital mobility

    • Author(s)
      佐藤 主光
    • Journal Title

      International Tax and Public Finance, (Pierre Pestieauと共著) (forthcoming)

    • Related Report
      2005 Annual Research Report
  • [Journal Article] Redistribution, Production Inefficiency and Decentralized Efficiency,

    • Author(s)
      内藤 久裕
    • Journal Title

      International Tax and Public Finance (forthcoming)

    • Related Report
      2005 Annual Research Report
  • [Presentation] Fiscal reform of Japan2007

    • Author(s)
      Eiji, Tajika, Yuji, Yui
    • Organizer
      Japanese Institute of Public Finance
    • Place of Presentation
      Meiji University, Tokyo
    • Year and Date
      2007-10-27
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] Tax policy and Japanese corporations' dividend policy2007

    • Author(s)
      Shigeki, Kunieda, Masaki, Hotei
    • Organizer
      Japanese Institute of Public Finance
    • Place of Presentation
      Meiji University, Tokyo
    • Year and Date
      2007-10-27
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] Fiscal reform of Japan2007

    • Author(s)
      Eiji, Tajika, Yuji, Yui
    • Organizer
      Korean Institute of Public Finance
    • Place of Presentation
      Danyang, Korea
    • Year and Date
      2007-10-06
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] Tax policy and Japanese corporations' dividend policy2007

    • Author(s)
      Shigeki, Kunieda, Masaki, Hotei
    • Organizer
      Japanese Economic Association
    • Place of Presentation
      Osaka-gakuin University, Osaka
    • Year and Date
      2007-06-03
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] The Effects of Subsidies on Public Assistance Benefits2007

    • Author(s)
      Masayoshi, Hayashi
    • Organizer
      Japanese Economic Association Osaka-gakuin University, Osaka
    • Year and Date
      2007-06-03
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Presentation] Fiscal reform of Japan2007

    • Author(s)
      田近栄治・油井雄二と共同
    • Organizer
      韓国財政学会日本財政学会
    • Place of Presentation
      韓国・ダンヤン日本・明治大学
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Presentation] 日本企業の配当政策と税制2007

    • Author(s)
      國枝繁樹・布袋正樹
    • Organizer
      日本経済学会春季大会日本財政学会
    • Place of Presentation
      大阪学院大学明治大学
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Presentation] 生活保護と国庫補助2007

    • Author(s)
      林正義
    • Organizer
      日本経済学会
    • Place of Presentation
      大阪学院大学
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Book] 『生活保護の経済分析』2008

    • Author(s)
      阿部彩・國枝繁樹・鈴木亘・林正義
    • Total Pages
      272
    • Publisher
      東京大学出版会
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Annual Research Report 2007 Final Research Report Summary
  • [Book] 『分権化時代の地方財政』2008

    • Author(s)
      佐藤主光・貝塚啓明・財務省財務総合政策研究所編著
    • Total Pages
      337
    • Publisher
      東京大学出版会
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Book] 『分権化時代の地方財政』2008

    • Author(s)
      佐藤主光・貝塚啓明財務省財務総合政策研究所編著
    • Total Pages
      337
    • Publisher
      東京大学出版会
    • Related Report
      2007 Annual Research Report
  • [Book] "Political Economy of Grants, " R. Boadway and A. Shah ed. Intergovermental Fiscal Transfers, Chapter 62007

    • Author(s)
      Motohiro Sato
    • Publisher
      The World Bank
    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Book] The Economics of Public Assistance in Japan2007

    • Author(s)
      Shigeki, Kunieda, Masayoshi, Hayashi, Aya, Abe, Wataru, Suzuki
    • Publisher
      University of Tokyo Press
    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2007 Final Research Report Summary
  • [Book] Political Economy of Grants, R. Boadway and A. Shah ed. Intergovernmental Fiscal Transfers, Chapter 6, pp. 173-202.2007

    • Author(s)
      Motohiro Sato
    • Total Pages
      572
    • Publisher
      The World Bank
    • Related Report
      2007 Annual Research Report
  • [Book] アジア投資からみた企業課税2007

    • Author(s)
      田近栄治, 渡辺智之編著
    • Total Pages
      297
    • Publisher
      中央経済社
    • Related Report
      2006 Annual Research Report
  • [Book] 『日本の所得分配-格差拡大と政策の役割』(田近栄治編)2006

    • Author(s)
      田近栄治, 小塩隆士, 府川哲夫共著
    • Total Pages
      241
    • Publisher
      東京大学出版会
    • Related Report
      2006 Annual Research Report
  • [Remarks] 「研究成果報告書概要(和文)」より

    • URL

      http://www.hit-u.ac.jp/IPP/taxforum/index.html

    • Related Report
      2007 Final Research Report Summary

URL: 

Published: 2005-04-01   Modified: 2016-04-21  

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