| Project/Area Number |
22730265
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Central Research Institute of Electric Power Industry (2011)
Waseda University (2010) |
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Principal Investigator |
INOUE Tomohiro (財)電力中央研究所, 社会経済研究所, 主任研究員 (80453976)
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| Project Period (FY) |
2010 – 2011
|
| Project Status |
Completed (Fiscal Year 2011)
|
| Budget Amount *help |
¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2010: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
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| Keywords | 財政学 / 金融資産所得課税 / 実効税率 / 資産選択 / フローベース需要関数 / 軽減税率 / 損益通算 |
|---|
| Research Abstract |
This research examines the effects of capital income tax on households portfolio choice. We first measure the effective rates of the tax, and then, we estimate households financial asset demand functions. In addition, we simulate the impact of a tax reform on households portfolio choice. We find that the tax reform has a shallow impact on the portfolio choice, though it fluctuate the effective tax rates.
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