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A Historical Study on the "Avoiding Tax Increase-Oriented" Tax Structure in Japan: On the Basis of the Shoup Recommendation

Research Project

Project/Area Number 21730246
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Public finance/Monetary economics
Research InstitutionKeio University

Principal Investigator

IDE Eisaku  Keio University, 経済学部, 准教授 (80337188)

Project Period (FY) 2009 – 2010
Project Status Completed (Fiscal Year 2010)
Budget Amount *help
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywordsシャウプ勧告 / 財政社会学 / Social Learning / 社会的信頼 / ドッジライン / 地方財政平衡交付金 / 地方財政委員会 / 中間層 / 政策減税 / 財政投融盗 / 日本銀行 / シヤウプ勧告 / ソーシャルキャピタル / 財政赤字 / 日本型福祉国家
Research Abstract

Under pressure from Dodge's retrenchment policy, C. Shoup was forced to propose a tax structure which was progressive and imposed a heavy burden on the middle class. In addition, the Ministry of Finance reduced allocations for the Fiscal Equalization Grant, and later the Local Allocation Tax, to finance an even larger tax cut than proposed by Shoup. These decisions contributed to the tax cut culture after the periods of high economic growth, but economic stagnation during the 1970s prompted new pork barrel spending which added public work expenditures. Unfortunately recent unprecedented national government debt has made this such spending no longer sustainable and strengthened strong public resistance against tax increases ; this accelerates further national debt accumulation.

Report

(3 results)
  • 2010 Annual Research Report   Final Research Report ( PDF )
  • 2009 Annual Research Report
  • Research Products

    (12 results)

All 2011 2010 2009 Other

All Journal Article (6 results) (of which Peer Reviewed: 2 results) Presentation (3 results) Book (3 results)

  • [Journal Article] The Origins of Macro-Budgeting and the Foundations of Japanese Public Finance : Drastic Fiscal Reform in Occupation Era2011

    • Author(s)
      Eisaku Ide
    • Journal Title

      Keio Economic Studies

      Volume: Vol.47(印刷中)

    • NAID

      120003555971

    • Related Report
      2010 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 租税国家の危機か?地方分権の歴史的意義2010

    • Author(s)
      井手英策
    • Journal Title

      地方財政地方財務協会 49巻11号

      Pages: 4-11

    • NAID

      40017407523

    • Related Report
      2010 Final Research Report
  • [Journal Article] カールシャウプの残した選択肢:地方財政の過去とこれから2010

    • Author(s)
      井手英策
    • Journal Title

      地方税地方財務協会 61巻8号

      Pages: 8-16

    • Related Report
      2010 Final Research Report
  • [Journal Article] 租税国家の危機か:地方分権の歴史的意義2010

    • Author(s)
      井手英策
    • Journal Title

      地方財政

      Volume: 49巻11号 Pages: 4-11

    • NAID

      40017407523

    • Related Report
      2010 Annual Research Report
  • [Journal Article] カールシャウプの残した選択肢:地方財政の過去とこれから2010

    • Author(s)
      井手英策
    • Journal Title

      地方税

      Volume: 61巻8号 Pages: 8-16

    • Related Report
      2010 Annual Research Report
  • [Journal Article] The Origins of Macro-Budgeting and the Foundations of Japanese Public Finance : Drastic Fiscal Reform in Occupation Era

    • Author(s)
      Eisaku Ide
    • Journal Title

      Keio Economic Studies Forthcoming Vol.47

    • NAID

      120003555971

    • Related Report
      2010 Final Research Report
    • Peer Reviewed
  • [Presentation] Contextual Rationality and Limitation of the "Construction State" in Japan2010

    • Author(s)
      Eisaku Ide
    • Organizer
      Social Science History Association Annual Meeting, C-15 State Formation in 1970s and the Stability of the Welfare State (Panel Organizer : Eisaku Ide)
    • Place of Presentation
      Chicago
    • Year and Date
      2010-11-18
    • Related Report
      2010 Final Research Report
  • [Presentation] Contextual Rationality and the Limitation of the 'Construction State' in Japan2010

    • Author(s)
      Eisaku Ide
    • Organizer
      Social Science History Association
    • Place of Presentation
      The Palmer House, Chicago, USA
    • Year and Date
      2010-11-18
    • Related Report
      2010 Annual Research Report
  • [Presentation] Why Did the Japanese Government Adopted Public Works and Tax Cuts? : On the Creation of Japanese Fiscal System2009

    • Author(s)
      Eisaku Ide
    • Organizer
      The Political Economy of Taxation in Japan and United States (International Symposium)
    • Place of Presentation
      慶応大学
    • Year and Date
      2009-12-13
    • Related Report
      2009 Annual Research Report
  • [Book] 交響する社会:「自律と調和」の政治経済学2011

    • Author(s)
      井手英策・菊地登志子・半田正樹
    • Publisher
      ナカニシヤ出版
    • Related Report
      2010 Annual Research Report 2010 Final Research Report
  • [Book] The End of the Strong State, On the Evolution of Japanese Tax Policy(The New Fiscal Sociology : Comparative and Historical Perspective)(in Isaac Martin, Ajay K. Mehrotra and Monica Prasad, eds.)2009

    • Author(s)
      Eisaku Ide, Sven Steinmo
    • Publisher
      edited by, Cambridge University Press
    • Related Report
      2010 Final Research Report
  • [Book] The New Fiscal Sociology ; Taxation in Comparative and Historical Perspective2009

    • Author(s)
      Eisaku Ide, Sven Steinmo
    • Publisher
      Cambridge University Press
    • Related Report
      2009 Annual Research Report

URL: 

Published: 2009-04-01   Modified: 2016-04-21  

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