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An empirical analysis of the allocation system of the Japanese sub-national VAT

Research Project

Project/Area Number 23530379
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Public finance/Monetary economics
Research InstitutionAoyama Gakuin University

Principal Investigator

HORIBA Isao  青山学院大学, 経済学部, 教授 (70173648)

Co-Investigator(Kenkyū-buntansha) MOCHIZUKI Masamitsu  関東学院大学, 経済学部, 教授 (40190962)
MIYAHARA Shoichi  青山学院大学, 経済学部, 教授 (40301585)
FUNASHIMA Yoshito  青山学院大学, 経済学部, 助教 (30635769)
Project Period (FY) 2011 – 2013
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥5,200,000 (Direct Cost: ¥4,000,000、Indirect Cost: ¥1,200,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Keywords地方消費税 / パネルデータ分析 / 地方消費税の非課税扱い / 政府部門の非課税扱い / カナダHST / 地方消費税の精算方式 / 安定性 / 普遍性 / 時変パラメータモデル / 地方税の安定性 / 地方税の普遍性 / 地方財政と景気対策
Research Abstract

This research project obtains the following results. (1) Using a theoretical model with full taxation of public bodies, we find that adopting a full taxation scheme achieves the same treatment between public and private sectors and overcomes many of conventional problems. (2) We show it is possible to improve the clearing system of the Japanese local consumption tax by undertaking a comparison with Canada's harmonized sales tax (HST) system. (3) We demonstrate that the local consumption tax revenue is relatively stable compared to the other primary local tax revenues even when the effects of changes in the tax system are taken into account.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (41 results)

All 2013 2012 2011 Other

All Journal Article (28 results) (of which Peer Reviewed: 12 results) Presentation (8 results) Book (5 results)

  • [Journal Article] 地方政府の公共投資と経済安定化―政策反応関数の推定による実証分析―2013

    • Author(s)
      舟島義人・堀場勇夫・宮原勝一
    • Journal Title

      青山経済論集

      Volume: 第65巻第1号 Pages: 67-104

    • NAID

      110009647082

    • Related Report
      2013 Final Research Report
  • [Journal Article] Public investment, economic stabilization, and regionally discordant business cycles in Japan2013

    • Author(s)
      Yoshito Funashima
    • Journal Title

      Toward an effective fiscal stimulus、Economics Bulletin

      Volume: Vol. 33、No. 2 Pages: 931-943

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] Using Seasonality to Identify Front-loading of Public Works in Japan2013

    • Author(s)
      Yoshito Funashima
    • Journal Title

      経済研究(青山学院大学経済研究所)

      Volume: 第5号 Pages: 1-20

    • NAID

      110009647061

    • Related Report
      2013 Final Research Report
  • [Journal Article] 地方税の安定性に関する一考察―時変パラメータモデルを用いて―2013

    • Author(s)
      舟島義人・堀場勇夫・宮原勝一
    • Journal Title

      青山経済論集

      Volume: 第64巻第4号 Pages: 19-49

    • Related Report
      2013 Final Research Report
  • [Journal Article] 地方税の変動と偏在性―1990年代以降の地方税収について―2013

    • Author(s)
      堀場勇夫・宮原勝一・舟島義人
    • Journal Title

      税研

      Volume: 第167号 Pages: 18-24

    • NAID

      40019571031

    • Related Report
      2013 Final Research Report
  • [Journal Article] 付加価値税理論の新潮流-オールドVATからニューVATへ-2013

    • Author(s)
      望月正光
    • Journal Title

      経済系(関東学院大学)

      Volume: 第254号 Pages: 96-105

    • NAID

      120006025698

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] Public investment, economic stabilization, and regionally discordant business cycles in Japan: Toward an effective fiscal stimulus2013

    • Author(s)
      Yoshito Funashima
    • Journal Title

      Economics Bulletin

      Volume: Vol. 33

    • Related Report
      2013 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 地方政府の公共投資と経済安定化 ―政策反応関数の推定による実証分析―2013

    • Author(s)
      舟島義人・堀場勇夫・宮原勝一
    • Journal Title

      青山経済論集(青山学院大学)

      Volume: 第65 Pages: 67-104

    • NAID

      110009647082

    • Related Report
      2013 Annual Research Report
  • [Journal Article] 付加価値税理論の新潮流-オールドVATからニューVATへ-2013

    • Author(s)
      望月正光
    • Journal Title

      経済系

      Volume: 254号 Pages: 96-105

    • NAID

      120006025698

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Journal Article] 地方税の安定性に関する一考察-時変パラメータモデルを用いて-2013

    • Author(s)
      舟島義人、堀場勇夫、宮原勝一
    • Journal Title

      青山経済論集

      Volume: 64 Pages: 41-57

    • Related Report
      2012 Research-status Report
  • [Journal Article] 地方税の変動と偏在性-1990年代以降の地方税収について-2013

    • Author(s)
      堀場勇夫、宮原勝一、舟島義人
    • Journal Title

      税研

      Volume: no.167 Pages: 18-24

    • NAID

      40019571031

    • Related Report
      2012 Research-status Report
  • [Journal Article] Using Seasonality to Identify Front-loading of Public Works in Japan2013

    • Author(s)
      Funashima Y.
    • Journal Title

      経済研究

      Volume: 5号 Pages: 1-20

    • NAID

      110009647061

    • Related Report
      2012 Research-status Report
  • [Journal Article] Public investment, economic stabilization, and regionally discordant business cycles in Japan: Toward an effective fiscal stimulus2013

    • Author(s)
      Funashima Y.
    • Journal Title

      Economics Bulletin

      Volume: 33 Pages: 931-943

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Journal Article] Is Public Investment Counter-cyclical? Evidence from Japan2012

    • Author(s)
      Yoshito Funashima
    • Journal Title

      公共選択

      Volume: 第58号 Pages: 18-44

    • NAID

      130007743731

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] Regional Income Redistribution and Its Risk-Sharing Effects under Uncertainty: The Case of Japan's Spotty Prosperity2012

    • Author(s)
      Yoshito Funashima
    • Journal Title

      青山経済論集

      Volume: 第64巻第2号 Pages: 1-33

    • NAID

      110009646664

    • Related Report
      2013 Final Research Report
  • [Journal Article] オールドVAT、ニューVAT:付加価値税理論の新潮流2012

    • Author(s)
      望月正光
    • Journal Title

      地方財政(地方財務協会)

      Volume: 第51巻第8号 Pages: 4-13

    • NAID

      40019434646

    • Related Report
      2013 Final Research Report
  • [Journal Article] The effects of public investment smoothing as a stimulus measure on construction industry in Japan2012

    • Author(s)
      Yoshito Funashima
    • Journal Title

      Economics Bulletin

      Volume: Vol. 32、No. 3 Pages: 1992-2006

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] Counter-cyclical policy and political manipulation : An empirical analysis of Japanese government expenditures2012

    • Author(s)
      Yoshito Funashima
    • Journal Title

      Economics Bulletin

      Volume: Vol. 32、No. 3 Pages: 1902-1913

    • Related Report
      2013 Final Research Report
    • Peer Reviewed
  • [Journal Article] Counter-cyclical policy and political manipulation: An empirical analysis of Japanese government expenditures2012

    • Author(s)
      Funashima Y.
    • Journal Title

      Economics Bulletin

      Volume: 32 Pages: 1902-1913

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Journal Article] The effects of public investment smoothing as a stimulus measure on construction industry in Japan2012

    • Author(s)
      Funashima Y.
    • Journal Title

      Economics Bulletin

      Volume: 32 Pages: 1992-2006

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Journal Article] Regional Income Redistribution and Its Risk-Sharing Effects under Uncertainty: The Case of Japan's Spotty Prosperity2012

    • Author(s)
      Funashima Y.
    • Journal Title

      青山経済論集

      Volume: 64 Pages: 1-33

    • NAID

      110009646664

    • Related Report
      2012 Research-status Report
  • [Journal Article] Is Public Investment Counter-cyclical? Evidence from Japan2012

    • Author(s)
      Funashima Y.
    • Journal Title

      公共選択

      Volume: 58号 Pages: 18-44

    • NAID

      130007743731

    • Related Report
      2012 Research-status Report
    • Peer Reviewed
  • [Journal Article] オールドVAT、ニューVAT:付加価値税理論の新潮流2012

    • Author(s)
      望月正光
    • Journal Title

      地方財政

      Volume: 51 Pages: 4-13

    • NAID

      40019434646

    • Related Report
      2012 Research-status Report
  • [Journal Article] 付加価値税における政府部門課税について2011

    • Author(s)
      望月正光
    • Journal Title

      経済学雑誌(大阪市立大学)

      Volume: 第112巻第3号 Pages: 1-14

    • NAID

      120006002435

    • Related Report
      2013 Final Research Report
  • [Journal Article] 地方消費税の税収配分方式に関する実証分析-パネルデータ分析を用いた検証-2011

    • Author(s)
      堀場勇夫・宮原勝一・望月正光
    • Journal Title

      青山経済論集(青山学院大学)

      Volume: 第63巻第1号 Pages: 41-57

    • NAID

      110008895191

    • Related Report
      2013 Final Research Report
  • [Journal Article] 個人住民税の税率フラット機能(役割)の変化2011

    • Author(s)
      望月正光
    • Journal Title

      租税研究(租税研究協会)

      Volume: 第739号 Pages: 50-68

    • Related Report
      2013 Final Research Report
  • [Journal Article] 地方消費税の税収配分方式に関する実証分析-パネルデータを用いた検証-2011

    • Author(s)
      堀場勇夫・宮原勝一・望月正光
    • Journal Title

      青山経済論集(青山学院大学)

      Volume: 第63巻 Pages: 41-57

    • Related Report
      2011 Research-status Report
  • [Journal Article] 付加価値税における政府部門課税について2011

    • Author(s)
      望月正光
    • Journal Title

      経済学雑誌(大阪市立大学)

      Volume: 第112巻 Pages: 1-14

    • NAID

      120006002435

    • Related Report
      2011 Research-status Report
    • Peer Reviewed
  • [Presentation] 地方政府の公共投資と経済安定化—政策反応関数の推定による実証分析—2013

    • Author(s)
      舟島義人・堀場勇夫・宮原勝一
    • Organizer
      日本財政学会
    • Place of Presentation
      慶応義塾大学・三田キャンパス
    • Year and Date
      2013-10-06
    • Related Report
      2013 Final Research Report
  • [Presentation] 横浜みどり税」の現状と評価2013

    • Author(s)
      望月正光
    • Organizer
      日本地方財政学会
    • Place of Presentation
      専修大学・生田キャンパス
    • Year and Date
      2013-05-18
    • Related Report
      2013 Final Research Report
  • [Presentation] Counter-cyclical Policy and Political Manipulation : An Empirical Analysis of Japanese Government Expenditures2012

    • Author(s)
      舟島義人
    • Organizer
      公共選択学会
    • Place of Presentation
      専修大学・神田校舎
    • Year and Date
      2012-07-01
    • Related Report
      2013 Final Research Report
  • [Presentation] On the Front-loading of Japanese Public Works2012

    • Author(s)
      舟島義人
    • Organizer
      日本経済政策学会
    • Place of Presentation
      椙山女学園大学・星が丘キャンパス
    • Year and Date
      2012-05-26
    • Related Report
      2013 Final Research Report
  • [Presentation] Public Investment、Economic Stabilization、and Regionally Discordant Business Cycles in Japan2012

    • Author(s)
      舟島義人
    • Organizer
      日本地方財政学会
    • Place of Presentation
      立命館大学・衣笠キャンパス
    • Year and Date
      2012-05-20
    • Related Report
      2013 Final Research Report
  • [Presentation] 付加価値税における政府部門課税について2011

    • Author(s)
      望月正光・堀場勇夫
    • Organizer
      日本財政学会
    • Place of Presentation
      成城大学・成城学園キャンパス
    • Year and Date
      2011-10-23
    • Related Report
      2013 Final Research Report
  • [Presentation] 付加価値税における政府部門課税について2011

    • Author(s)
      望月正光・堀場勇夫
    • Organizer
      日本財政学会
    • Place of Presentation
      成城大学
    • Related Report
      2011 Research-status Report
  • [Presentation] 「横浜みどり税」の現状と評価

    • Author(s)
      望月正光
    • Organizer
      日本地方財政学会
    • Place of Presentation
      専修大学・生田キャンパス
    • Related Report
      2013 Annual Research Report
  • [Book] 有斐閣経済事典(第5版)2013

    • Author(s)
      望月正光(分担執筆)、金森久雄・荒憲治郎・森口親司(共編)
    • Total Pages
      1604
    • Publisher
      有斐閣
    • Related Report
      2013 Final Research Report
  • [Book] 有斐閣経済事典(第5版)2013

    • Author(s)
      望月正光(分担執筆)、金森久雄、荒憲治郎、森口親司(共編)
    • Total Pages
      1604
    • Publisher
      有斐閣
    • Related Report
      2013 Annual Research Report
  • [Book] The Economics of Sub-National VAT2012

    • Author(s)
      持田信樹・堀場勇夫・望月正光
    • Total Pages
      109
    • Publisher
      The Yuhikaku Publishing Co.,Ltd
    • Related Report
      2013 Final Research Report
  • [Book] The Economics of Sub-National VAT2012

    • Author(s)
      持田信樹、堀場勇夫、望月正光
    • Total Pages
      109
    • Publisher
      The Yuhikaku Publishing Co., Ltd
    • Related Report
      2012 Research-status Report
  • [Book] 都道府県職員・市町村職員のための新しい地方財政理論と制度-公共経済学からのアプローチ-2011

    • Author(s)
      堀場勇夫
    • Total Pages
      122
    • Publisher
      地方財務協会
    • Related Report
      2011 Research-status Report

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Published: 2011-08-05   Modified: 2025-03-03  

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