| Project/Area Number |
18K12805
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| Research Category |
Grant-in-Aid for Early-Career Scientists
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| Allocation Type | Multi-year Fund |
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| Review Section |
Basic Section 07050:Public economics and labor economics-related
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| Research Institution | Ritsumeikan University (2020-2023)
Chubu University (2018-2019) |
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Principal Investigator |
Susa Taiki 立命館大学, 経済学部, 准教授 (30759410)
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| Project Period (FY) |
2018-04-01 – 2024-03-31
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| Project Status |
Completed (Fiscal Year 2023)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
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: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
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| Keywords | 租税競争 / 協調政策 / 経済格差 / 政治過程 / 租税協調 / 貿易協定 / 労働力格差 / 資本保有量格差 / 選挙タイミング / タイミングの非対称性 / 資本流入 / 選挙プロセス / 政策決定タイミング / マーケット・アクセス / 資本課税の協調政策 / 協調の維持可能性 / 域内の経済格差 / 選挙のタイミング |
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| Outline of Final Research Achievements |
As symbolized by the declining corporate tax rates in many developed countries since the 1980s, countries are in a state of competition through tax rates over corporations, labor, and capital that have become mobile due to globalization. In this research project, we seek to find ways to create cooperative policies among nations and regions to correct this excessive competition and its adverse effects. In particular, we clarify how economic disparities within each nation and region can affect tax rates determined as individual policies and cooperative policies among them through the political process.
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| Academic Significance and Societal Importance of the Research Achievements |
グローバル化のいち側面である国・地域間の税率引き下げ競争が長期間に渡り生じていることと同様に，それぞれの国・地域内で拡大傾向にある経済格差は，現代の社会経済が抱える共通の特徴，そして課題と言える．しかしながら，前者の課題を焦点にした従来の学術研究においては，そのほとんどが個人間の所得や保有資産の差などの異質性を考慮していなかった．これに対し，個人間の異質性を明示的に考慮し，さらには政治過程を通じた各種政策決定への影響を考察した点が，本研究成果の学術的・社会的意義と言える．
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