| Project/Area Number |
23530386
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Public finance/Monetary economics
|
|---|
| Research Institution | Kanto Gakuin University |
|---|
Principal Investigator |
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
KURIBAYASHI Takashi 千葉商科大学, 商経学部, 教授 (30306401)
NOMURA Hiroyasu 獨協大学, 経済学部, 教授 (90383207)
YAMADA Tadao 公益財団法人日本証券経済研究所(調査研 究部及び大阪研究所), その他部局等, 研究員 (30638391)
TAKAMATSU Yoshihiro 静岡大学, 人文社会科学部, 人文社会科学部 (90454016)
|
|---|
| Project Period (FY) |
2011 – 2013
|
| Project Status |
Completed (Fiscal Year 2013)
|
| Budget Amount *help |
¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2011: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
|
|---|
| Keywords | 二元的所得税 / 超過利潤税 / キャッシュフロー法人税 / ACE型法人税 / 付加価値税 / ACE法人税 |
|---|
| Research Abstract |
We examine the new system of dual income taxation(DIT) in theory and practice. The DIT is traditionally composed of the progressive labor income tax and the flat rate capital income tax. Our new system adds corporate excess profit tax (e.g.,cash flow corporate tax,Allowance for Corporate Equity system) to the traditional DIT. It satisfies both the efficiency of saving-investment taxation and the equity of income taxation. We show that the new system would be an effective tax system which could harmonize the efficiency and the equity in global economy. Therefore,we imply that the new system of DIT would be an important tax strategy in terms of international competitiveness and economic growth.
|
