Advanced theoretical analysis of tax competition
| Project/Area Number |
18K01668
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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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| Review Section |
Basic Section 07050:Public economics and labor economics-related
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| Research Institution | Nagoya University (2019-2022)
Ritsumeikan University (2018) |
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Principal Investigator |
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| Project Period (FY) |
2018-04-01 – 2023-03-31
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| Project Status |
Completed (Fiscal Year 2022)
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| Budget Amount *help |
¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000)
Fiscal Year 2022: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2021: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2020: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2019: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 租税競争 / 財政移転 / 公共投資 / セミナー / 研究セミナー / international journal / 論文作成・投稿 / 戦略的政策 / インフラ / 地域間財政移転 / 学会報告 / 学術雑誌への投稿 / 論文作成・掲載 / セミナー開催 / 論文投稿 / 地域間協調 / 地方分権 / 公共経済学 |
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| Outline of Final Research Achievements |
The purpose of this research is an extension of the studies of tax competition. The main attention is focused on (A) the consequence of tax competition when other distortions are taken into account; and (B) regional policy coordination and intergovernmental fiscal transfers that overcome the inefficiency of tax competition. Four research papers were submitted to and published in international refereed journals: one paper is related to (A) (Public Finance Review), whereas three papers regarding (B) were published (two papers published in Economics of Governance and the other one published in International Tax and Public Finance).
Four conference presentations on the studies of tax competition were conducted. Moreover, two academic seminars on fiscal decentralization were held by using JSPS grant.
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| Academic Significance and Societal Importance of the Research Achievements |
租税競争を扱った本研究の学術的意義は、まさに先端理論研究の拡張にあり、その成果は海外学術雑誌への掲載によって示されるべきものである。従来「常識的」と強く認識されていた理論的成果を、発展的に修正・拡張したことに本研究の学術的意義がある。一般的に言えば、各国・地域による分権的政策決定が引き起こす非効率性の内容、そしてそれら非効率性を克服するための政策処方の研究は、世界的に見てグローバル化の更なる進展に伴って発生する問題の認識と対策、そして国内的に見て今後ますます関心が寄せられるものと予想される地方分権化の在り方について、重要な学術的知見を提供するものである。
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Report
(6 results)
Research Products
(10 results)
