Reconsideration of timing of taxation on financial income : Discount rates for government and taxpayers
Project/Area Number |
21730019
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Single-year Grants |
Research Field |
Public law
|
Research Institution | Okayama University |
Principal Investigator |
KOHYAMA Hiroyuki Okayama University, 大学院・社会文化科学研究科, 准教授 (00361452)
|
Project Period (FY) |
2009 – 2010
|
Project Status |
Completed (Fiscal Year 2010)
|
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)
|
Keywords | 租税法 / 財政法 / 法と経済学 / 課税のタイミング / 割引率 / 比較法 / 国際情報交換 / 米国 / 公法学 / 租税法学 / 課税繰延 / 金融所得課税 / 法の経済分析 |
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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Report
(3 results)
Research Products
(16 results)