Family Formation and Optimal Income Taxation
Project/Area Number |
23530394
|
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 | Kinki University |
Principal Investigator |
|
Co-Investigator(Kenkyū-buntansha) |
HORII Ryo 東北大学, 経済学研究科, 教授 (90324855)
|
Project Period (FY) |
2011 – 2013
|
Project Status |
Completed (Fiscal Year 2013)
|
Budget Amount *help |
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2012: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2011: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
|
Keywords | 最適課税 / 家族 / 成長 / 開放経済 / 最適課税論 |
Research Abstract |
Ogawa, the head researcher, focused on the similarity between the international trade and the relationship between spouses, and applied the optimal tax problem to an international trade model in which there are two countries. In this framework, he considered several patterns of taxation and derived the optimal tax structure for each case. Horii examined the issue of family formation in terms of its effect on the dynamics of aggregate economy, and also on social welfare. He considered the recent Japanese situation in which women postpone marriage and, consequently, childbearing. He showed that when such a shift occurs sharply, it cause a temporary "baby bust" (the opposite of "baby boom"), which leads to long-lasting cycles in the composition of population, as well as the welfare of young and old generations
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Report
(4 results)
Research Products
(10 results)