Dynamic Revenue Estimation, Human Capital Accumulation, and Transitional Dynamics
| Project/Area Number |
22530314
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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 | Osaka Prefecture University |
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Principal Investigator |
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| Project Period (FY) |
2010-04-01 – 2013-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 財政学 / Dynamic Scoring / 動学的税収推計 / 人的資本蓄積 / 移行径路 / シミュレーション分析 / 資本所得税 / 移行経路 / 大域的シミュレーション法 |
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| Research Abstract |
This research numerically analyzes tax revenue change when a tax rate is changed, taking account of dynamic feedback effect. Under plausible parameter values, a tax-cut is not self-financing. The long run recovery effect of tax revenue is much larger when a capital income tax rate is reduced than when a labor income tax rate is. Among capital income taxes, the effect is the largest when a corporate income tax rate is reduced, in terms of the present value of the whole stream of tax revenues.
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Report
(4 results)
Research Products
(5 results)
