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A Theoretical and Empirical Research on Public Choice of Tax System

Research Project

Project/Area Number 60530053
Research Category

Grant-in-Aid for General Scientific Research (C)

Allocation TypeSingle-year Grants
Research Field Public finance/Monetary economics
Research InstitutionJosai University

Principal Investigator

YOKOYAMA Akira  Josai University, 経済学部, 助教授 (60137792)

Project Period (FY) 1985 – 1986
Project Status Completed (Fiscal Year 1986)
Budget Amount *help
¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 1986: ¥300,000 (Direct Cost: ¥300,000)
Fiscal Year 1985: ¥700,000 (Direct Cost: ¥700,000)
KeywordsTax system / Tax reform / Public choice / Constitutional contracts / Representative democracy / Collective decision-making / Leviathan / レント・シーキング
Research Abstract

The purpose of this research is to explore theoretically and empirically how the current tax system is decided in the collective decision-making process.
In 1985, I theoretically made clear the characteristics of tax analysis from the Public Choice approach in contrast with the orthodox economic analyses of taxation, and drew up discussion papers on this theoretical analysis. I have discussed my papers with the members of Japan Public Choice Society at Keio University.
One of these papers was published in Josai Journal of Economics in 1986, another paper will be collected in Essays on the Political Economy in honour of the 61st Birthday of Professor Hiroshi Kato in 1987. I have econometrically explored the public choice of tax rules in this research. The publication of the econometrical works has been prepared.
I am planning to make one year study at the Center for Study of Public Choice, George Mason University in USA. The General Director of the Center is Professor Buchanan who won the Nobel Prize for economics in 1986. I wish to visit it in this summer and persue this research.

Report

(1 results)
  • 1986 Final Research Report Summary
  • Research Products

    (6 results)

All Other

All Publications (6 results)

  • [Publications] 横山彰: 城西経済学会誌. 22. 139-184 (1986)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] 横山彰: 城西経済学会誌. 23. (1987)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] 丸尾直美: "加藤寛先生還暦記念論文集 (税制の公共選択分析)" 有斐閣, (1987)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] Akira Yokoyama: "Modern Theories of Taxation : A Survey" Josai Journal of Economics. 22. 139-184 (1986)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] Akira Yokoyama: "An Econometrical Analysis of Commodity Tax Structure : the Public Choice Approach" Josai Journal of Economics. 23. (1987)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1986 Final Research Report Summary
  • [Publications] Naomi Maruo (ed.): Yuhikaku, Tokyo, Japan. Essays on the Political Economy in honour of the 61st Birthday of Professor Hiroshi Kato, forthcoming (1987)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1986 Final Research Report Summary

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Published: 1987-03-31   Modified: 2016-04-21  

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