Asymmetric Information, Tax Avoidance, and Tax Collection

• Project/Area Number: 20730026
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Public law
• Research Institution: Gakushuin University
• Principal Investigator: FUCHI Keigo Gakushuin University, 専門職大学院・法務研究科, 准教授 (90302645)
• Project Period (FY): 2008 – 2009
• Project Status: Completed (Fiscal Year 2009)
• Budget Amount: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000); Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2008: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
• Keywords: 租税法 / 情報の経済学 / 租税回避 / 租税徴収 / タックス・ヘイブン / 外国子会社合算税制 / インセンティブ / タックス・シェルター / タックスヘイブン

Research Abstract

We made in depth analysis of tax avoidance and tax collection. My basic idea was that we should consider asymmetric information between taxpayers and the tax authorities when we build tax system. Our main product is a paper on CFC rules in which we explained them from the point of view of information economics.

Research Products

• [Journal Article] Mihir A. Desai and Dhammika Dharmapala, Tax and Corporate Governance: An Economic Approach, in Wolfgang Schon (ed. ), Tax and Corporate Governance (2010)
  • Author(s): 渕圭吾
  • Journal Title: (学界展望・租税法)国家学会雑誌 123巻3・4号 Pages: 410-413
• [Journal Article] Mihir A. Desai and Dhammika Dharmapala, Tax and Corporate Governance : An Economic Approach (2010)
  • Author(s): 渕圭吾
  • Journal Title: 国家学会雑誌 123 Pages: 410-413
• [Journal Article] 所得課税における帰属(tax ownership)をめぐる研究動向 (2009)
  • Author(s): 渕圭吾
  • Journal Title: 学習院大学法学会雑誌 45巻1号 Pages: 173-204
  • NAID: 110007880069
• [Journal Article] 外国子会社合算税制の意義と機能 (2009)
  • Author(s): 渕圭吾
  • Journal Title: フィナンシャル・レビュー 94号 Pages: 74-96
• [Journal Article] 外国子会社合算税制の議と機能 (2009)
  • Author(s): 渕圭吾
  • Journal Title: フィナンシャル・レビュー 94 Pages: 74-96
• [Journal Article] 所得課税における帰属(tax ownership)をめぐる研究動向 (2009)
  • Author(s): 渕圭吾
  • Journal Title: 学習院大学法学会雑誌 45 Pages: 173-204
  • NAID: 110007880069
• [Journal Article] 所得課税のアキレス腱 (2008)
  • Author(s): 渕圭吾
  • Journal Title: L&T 41 Pages: 168-168
• [Remarks]
  • URL: http://www.geocities.co.jp/CollegeLife-Labo/4454/
• [Remarks]
  • URL: http://www.geocitiecs.co.jp/CollegeLife-Labo/4454/