| Project/Area Number |
23730022
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Kobe University (2012-2014)
Okayama University (2011) |
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Principal Investigator |
KOHYAMA Hiroyuki 神戸大学, 法学(政治学)研究科(研究院), 准教授 (00361452)
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 租税法 / 財政法 / 世代間衡平 / 財政破綻 / 法と経済学 / 国際情報交換 / アメリカ：イギリス：オーストラリア：フランス / 公法学 / アメリカ / アメリカ：イギリス |
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| Outline of Final Research Achievements |
The most of traditional legal theories of tax law assume rationality of taxpayers. Through this project, I found the ways of improving tax law legislation by taking into account “bounded rationality” of taxpayers, which is studied in the field of behavioral economics and behavioral finance.
As to the main research purpose, this project considers the hidden problems of “implicit contingent liabilities”, which could cause the bankruptcy of the Japanese government in the future. And I found, by matching the fiscal systems (i.e. tax law and public finance law) with other legal systems, we could reduce these future fiscal risks resulting from implicit contingent liabilities.
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