| Project/Area Number |
20530286
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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 finance/Monetary economics
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| Research Institution | Kyoto Sangyo University |
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Principal Investigator |
YASHIO Hiroyuki Kyoto Sangyo University, 経済学部, 准教授 (30460661)
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| Research Collaborator |
TAJIKA Eiji 一橋大学, 大学院・経済学研究科, 教授 (10179723)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 所得税 / 所得控除 / 給付付き税額控除 / 消費税 / 個人住民税 / 最適所得税 / 時間整合性 / 課税ベース / 地方財政 / 地方税制度 / 法人二税 / 最適非線形所得税 / 時間整合性問題 / 税負担 / シミュレーション / 税額控除 / 税制改革 / 所得格差 / 社会保険料 / グローバル化 / 少子高齢化 / アメリカ |
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| Research Abstract |
I studied on experimental and theoretical issues on the tax system. Firstly, I experimentally clarified the effect of generous deductions on income tax burden and the policy effect of introducing refundable tax credit in Japan. Secondly, I theoretically discussed the time consistency problem of optimal nonlinear income taxation by Mirrlees (1971). It is well known that since an optimal policy in one period is suboptimal in the next period, the government often changes the policy, which eventually lowers social welfare. I showed that the same thing can occur in redistributive income tax policy.
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