Research for a full shift to a consumption tax-funded basic pension system

• Project/Area Number: 22730248
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Public finance/Monetary economics
• Research Institution: University of Hyogo (2011-2012); Hokkaido University (2010)
• Principal Investigator: KIMURA Shin 兵庫県立大学, 大学院・シミュレーション学研究科, 准教授 (50419959)
• Project Period (FY): 2010 – 2012
• Project Status: Completed (Fiscal Year 2012)
• Budget Amount: ¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000); Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
• Keywords: 財政学 / 社会保障 / 年金 / 消費税 / 持続可能性 / 基礎年金 / 年金改革 / 税方程式 / 税方式

Research Abstract

This research investigated the impact of Japan’ s comprehensive reform of tax and social security on economic growth, social welfare and fiscal condition. It was shown that a full shift to a consumption tax-funded basic pension system could achieve higher economic growth and lower welfare of the present generation. It was also shown that fiscal reconstruction could not be achieved only by latest growth strategy of new government and the comprehensive reform of tax and social security .

Research Products

• [Journal Article] 近年の日本の財政運営と財政収支シミュレーション (2013)
  • Author(s): 橋本恭之、 木村 真
  • Journal Title: 関西大学経済論集 Volume: 第63巻、第2号
  • URL: http://www2.kansai-u.ac.jp/econosc/sub4-ronshusaisin.html
• [Journal Article] 近年の日本の財政運営と財政収支シミュレーション (2013)
  • Author(s): 橋本恭之・木村 真
  • Journal Title: 関西大学経済論集 Volume: 第63巻第2号
• [Journal Article] 公的年金の税方式化の経済効果 (2010)
  • Author(s): 橋本恭之、 木村 真
  • Journal Title: RIETI Discussion Paper Series Volume: 10-J-038 Pages: 1-52
  • URL: http://www.rieti.go.jp/jp/publications/dp/10j038.pdf
• [Presentation] 公的年金の税方式化の経済効果 (2010)
  • Author(s): 橋本 恭之・木村 真
  • Organizer: 日本財政学会第67回大会
  • Place of Presentation: 滋賀大学
  • Year and Date: 2010-10-23
• [Remarks] 橋本恭之、木村 真、財政規律を考える(下)3%成長でも健全化困難、日本経済新聞、2013年3月13日朝刊、 「経済教室」
  • URL: http://www.nikkei.com/article/DGKDZO52717730S3A310C1KE8000/
• [Remarks] 財政規律を考える（下）３％成長でも健全化困難
  • URL: http://www.nikkei.com/article/DGKDZO52717730S3A310C1KE8000/