Study on Tax Shelter and Tax Administration

• Project/Area Number: 25780196
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Public finance/Public economy
• Research Institution: Kanagawa University (2014-2016); Kyoto Gakuen University (2013)
• Principal Investigator: Morita Keisuke 神奈川大学, 経済学部, 准教授 (70467265)
• Project Period (FY): 2013-04-01 – 2017-03-31
• Project Status: Completed (Fiscal Year 2016)
• Budget Amount: ¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000); Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
• Keywords: 租税回避 / タックスコンプライアンス / タックスシェルター / タックスヘイブン

Outline of Final Research Achievements

I had addressed some issues on tax shelter as follows in this grant-aided period. First, as a basic study, I analyzed the individual's tax evading behavior and investigated a better countermeasure on tax evasion, on the basis of traditional tax evasion analysis. Next, I focused on compatibility between schemes of tax shelters and taxpayers, and showed that we should cast our watchful eye on rather promoters than taxpayers to prevent tax shelter market from expanding. Third, I referred to case studies in law, and built a model which represents one of major schemes for MNEs. I used this model and investigated a reason that the demand for tax shelters increases.

Research Products

• [Journal Article] Advance Tax Payment and Tax Evasion: A Note (2015)
  • Author(s): Keisuke Morita
  • Journal Title: The Singapore Economic Review Volume: 60 Issue: 05 Pages: 1450050-1450050
  • DOI: 10.1142/s0217590814500507
  • Peer Reviewed / Open Access / Acknowledgement Compliant
• [Journal Article] ADVANCE TAX PAYMENT AND TAX EVASION: EXPECTED UTILITY ANALYSIS (2014)
  • Author(s): Keisuke Morita
  • Journal Title: The Singapore Economic Review Volume: 59(2) Pages: 1-8
  • Peer Reviewed / Acknowledgement Compliant
• [Journal Article] Income class and tax evasion (2014)
  • Author(s): Keisuke Morita
  • Journal Title: Studies in Applied Economics Volume: 7 Pages: 12-22
  • NAID: 40020031019
  • Peer Reviewed
• [Presentation] Tax Shelter and Tax Administration (2016)
  • Author(s): Keisuke Morita
  • Organizer: Society of Interdisciplinary Business Research
  • Place of Presentation: The Harbourview Hotel in Hong Kong
  • Year and Date: 2016-09-24
  • Int'l Joint Research
• [Presentation] Tax Evasion and Penalty Structure (2015)
  • Author(s): Keisuke Morita
  • Organizer: The 71st Annual Congress of the International Institute of Public Finance
  • Place of Presentation: Trinity College, Ireland
  • Year and Date: 2015-08-20
  • Int'l Joint Research
• [Presentation] Tax Evasion and Penalty Structure (2015)
  • Author(s): Keisuke Morita
  • Organizer: The 90th Annual Conference of the Western Economic Association International.
  • Place of Presentation: Hilton Hawaiian Village, Waikiki
  • Year and Date: 2015-06-28
  • Int'l Joint Research
• [Presentation] Tax shelter and tax administration (2013)
  • Author(s): Keisuke Morita
  • Organizer: Third Asian Seminar in Regional Science
  • Place of Presentation: National Dong-Hua University