| Budget Amount *help |
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Research Abstract |
The traditional legal theories of tax law implicitly or explicitly assume (1) the discount rate for the government is same as that for taxpayers, and (2) taxpayers are rational. Through this project, I found that (1) discount rate for the government could be different from that for taxpayers, and (2) the traditional legal theories of tax law could be reinterpreted from the viewpoint of "behavioral economics".
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