Tax engineering and social security using law and economics approach : modernization of personal income tax law and legislative science
| Project/Area Number |
18530029
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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 law
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| Research Institution | Nihon University |
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Principal Investigator |
KIMURA Konosuke Nihon University, 大学院・総合科学研究科, 教授 (60051885)
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| Project Period (FY) |
2006 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥3,270,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥570,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2007: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2006: ¥800,000 (Direct Cost: ¥800,000)
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| Keywords | 立法学 / 法と経済学 / 所得税法 / 社会保障 / 貨幣の時間価値 / 税法 / 社会システム / 公法学 / 社会法学 / 政策研究 / 応用数学 |
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| Research Abstract |
Income tax act and tax credits act shall be integrated.
Tobin and co-author developed a better model of negative income.
Income-supplement oriented tax credits contain of four types of tax credits, i, e, standard tax credit, suppose tax credits, child tax credit and working tax credit.
Income break point=poverty line x (1/a flat tax rate)
A withdrawing rate of tax credits=own income/income break point.
Tax break point=$ 0
All kind of personal tax allowance and any zero rate bracket shall be abolished.
Four kind of tax credits should be subject not to taxation.
All people may consume the minimum existence income (including tax credits) after taxation.
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Report
(6 results)
Research Products
(49 results)
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[Presentation] 社会保障と税法2009
Author(s)
木村弘之亮
Organizer
日本税法学会 関東支部例会
Place of Presentation
東京都千代田区 専修大学
Year and Date
2009-04-10
Related Report
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