| 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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| 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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