| Project/Area Number |
23653007
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Okayama University (2013)
Kanazawa University (2011-2012) |
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Principal Investigator |
KOZUKA MASAHIRO 岡山大学, 社会文化科学研究科, 准教授 (60547082)
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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 |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
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: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | ゲーム理論 / 法人所得課税 / パス・スルー課税 / 租税法律主義 / 予見可能性 |
|---|
| Research Abstract |
In this research project, I focused on the previous work (Hideki Kanda & Saul Levmore, Taxes, Agency Costs, and the Price of Incorporation, 77 Va. L. Rev. 211 (1991)), which considers the income taxation at business entity level as ideal mechanism and checked that conclusion would sustain if we should take care of the level of tax revenue.
In the end, I reached the conclusion that it was difficult to consider the corporate tax as ideal from reducing the cost of agency.
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