| Project/Area Number |
17530241
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Kobe University |
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Principal Investigator |
TAMAOKA Masayuki Kobe University, Graduate School of Economics, Associate Professor, 経済学研究科, 助教授 (90197559)
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| Project Period (FY) |
2005 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| Budget Amount *help |
¥2,200,000 (Direct Cost: ¥2,200,000)
Fiscal Year 2006: ¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2005: ¥1,000,000 (Direct Cost: ¥1,000,000)
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| Keywords | Local Consumption Tax / Independent Taxation / Consumption Tax / Destination Principle / CVAT / 付加価値税 |
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| Research Abstract |
In this research I consider first whether local governments can tax their own local consumption tax including setting its own tax rate whereas the central government continues to collect national consumption tax. Next, I consider whether local governments can attain destination principle when they try to tax their own local consumption tax.
I originally find that there is no local consumption tax system that satisfies the following conditions simultaneously, namely, i) independent decision of tax rate, ii) independent collection of the tax, iii) realization of destination principle, iv) no necessity of tax revenue adjustment between local governments and v) no erosion of tax revenue. Therefore, local governments must abandon one or a few above conditions when they try to attain independent decision of local consumption tax rate as a priority issue. Dropping the second condition may be the candidate for the achievement of independent taxation of local consumption tax. The result of this research is published as Tamaoka (2006).
In later process of the research, I consider the Japanese Consumption Tax from the viewpoint of the collection method, namely, tax credit method versus naive subtraction method. I precisely point out that Japanese Consumption Tax adopts tax credit method contrary to the conventional wisdom and it can adopt multiple tax rates without introducing invoice for collection of tax (Tamaoka (2007).
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