Research Project
Grant-in-Aid for Scientific Research (C)
The foundational theory of tax law concerning the timing of taxation has been reconstructed from the perspective of the different discount rates between the government and taxpayers. Furthermore, assuming the existence of boundedly rational individuals, the study has updated the understanding of conventional tax law theory and examined desirable tax systems. Additionally, from the standpoint of intergenerational equity, considering the disproportionate social costs of emergency declarations and fiscal support during the Covid-19 pandemic on the younger working generation compared to the older generation, the research has explored optimal cost allocation from both the government bonds and tax system perspectives. The results of this research project have been actively published and presented in the form of 14 journal articles, 2 books (including 1 solo authorship), and 2 conference reports (including 1 at an international conference).
本研究課題の学術的意義は、限定合理的な個人の存在を踏まえて租税法制度を再考することで、現実の人間の行動様式に適合した形での租税法のあり方を考える際の基盤を提示することができた点にある。社会的意義は、コロナ禍における財政支援の財源問題を題材に世代間衡平での費用配分のあり方について、限定合理的個人の存在を踏まえた上で、財政赤字拡大を惹起している構造的要因を解明するとともに、その改善策を探究した点にある。本研究課題の研究成果は、危機対応のための費用を、世代間で効率的かつ衡平な形で配分するための法制度設計に資するものと考えられる。
All 2024 2023 2022 2021 2020 2019 2018
All Journal Article (14 results) (of which Peer Reviewed: 1 results, Open Access: 1 results) Presentation (2 results) (of which Int'l Joint Research: 1 results) Book (2 results)
トラスト未来フォーラム研究叢書『金融取引と課税（6）』
Volume: 96 Pages: 231-248
Financial Review
Volume: 152 Issue: 0 Pages: 123-142
10.57520/prifr.152.0_123
税研
Volume: 39(3) Pages: 20-30
ジュリスト
Volume: 1591 Pages: 46-51
法律時報
Volume: 94(5) Pages: 4-9
論究ジュリスト
Volume: 37 Pages: 232-236
地方税
Volume: 72(11) Pages: 2-9
税
Volume: 76(2) Pages: 2-3
日税研論集
Volume: 77 Pages: 293-331
Volume: 92(12) Pages: 94-100
Volume: 35(6) Pages: 36-42
Volume: 1539 Pages: 23-29
Volume: 91(12) Pages: 1-3
Volume: 74 Pages: 189-215
