Education, Entrepreneurial Investment and Optimal Taxation: Are Growth and Equity Compatible under Revenue Constraints?
| Project/Area Number |
17K03788
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public finance/Public economy
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| Research Institution | Kwansei Gakuin University (2019-2021)
Kindai University (2017-2018) |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
堀井 亮 大阪大学, 社会経済研究所, 教授 (90324855)
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| Project Period (FY) |
2017-04-01 – 2022-03-31
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| Project Status |
Completed (Fiscal Year 2021)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2020: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 最適課税 / 経済成長 / 教育投資 / 技術革新 / 技術進歩 / 定常成長 / ナイフエッジ性 / 課税 / 投資 / 公平性 / 税収制約 |
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| Outline of Final Research Achievements |
Ogawa, a principal investigator, analyzed the optimal income tax problem under a tax revenue constraint in a model where educational and entrepreneurial investment affects the ex post distribution of productivities. Incorporating external educational facilities into the model, we also examined the effects of a subsidy for using the facility.
Horii, a co-investigator, examined income distribution and education from the perspective of economic growth. In one study, he clarified a mechanism through which the risk attitude of consumers changes according to a learning process. In another study, he developed a theory of economic growth using a realistic value for the elasticity of substitution between labor and capital, which is closely related to the labor income share of the GDP.
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| Academic Significance and Societal Importance of the Research Achievements |
最適課税分析では、所得税が将来の子供の生産性・質を高めるために有効であることが分かった。さらに、教育投資のための外部施設の充実や外部施設利用への補助が、幅広い条件の下で、家計への直接補助よりも有効であることを明らかにした。
動学分析においては、従来は技術的理由により、ほとんどの新古典派成長モデルでは、労働分配率が一定となるコブ・ダグラス生産関数を使わざるを得なかった。新しい定理の証明により、より柔軟な定式化が可能になり、今後、公平性の分析を柔軟に行えるようになる。
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Report
(6 results)
Research Products
(27 results)
