Study on Taxation of Public Allowances and Benefits with Business Entity Approach
| Project/Area Number |
23530029
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Nagoya University |
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Principal Investigator |
TAKAHASHI Yusuke 名古屋大学, 法学(政治学)研究科(研究院), 教授 (50304291)
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 生活保障 / 損害賠償課税 / 生命保険課税 / 債務免除益課税 / 損害賠償 / 債務免除益 / 債務消滅益 / 児童扶養手当 / 生命保険 / 遺族年金課税 |
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| Research Abstract |
The aim of this study is to examine the present Japanese systems of public and private allowance and benefits and the tax systems on such payments, with business entity taxation approach. Public and private allowances and benefits include, for example, public survivors' pension annuities, life insurance proceeds, estates, and damage awards. Most of such payments are tax-exempt, but the people who hold higher income and wealth receive more tax-exempt benefits, it seems the reverse income and wealth redistribution from poor to rich (like so-called Matthew effect).
Therefore, it is necessary to provide public allowances based on the information including any other tax-exempt payments and wealth, or if possible, to tax persons who receives certain amount of tax-exempt payments.
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Report
(4 results)
Research Products
(19 results)
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[Presentation] 消費者と税法2012
Author(s)
高橋祐介
Organizer
日本租税研究協会会員懇談会
Place of Presentation
日本工業倶楽部(東京都千代田区)
Year and Date
2012-07-20
Related Report
Invited
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[Presentation] 生活保障と生命保険課税2012
Author(s)
高橋祐介
Organizer
日本租税研究協会会員懇談会
Place of Presentation
日本工業倶楽部(東京都千代田区)
Year and Date
2012-03-21
Related Report
Invited
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