1992 Fiscal Year Final Research Report Summary
A study on Normative Logic and Actual Incidence of Taxes on Land As Means to Implement Specific Land Policies
| Project/Area Number |
03620009
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Nagoya University |
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Principal Investigator |
FUKE Toshiro Nagoya University, Law, Professor, 法学部, 教授 (40083315)
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| Project Period (FY) |
1991 – 1992
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| Keywords | Land Taxation / Land Policy / Capital Gains Taxation / Property Tax / Development Gains / Planning Control of Land and Tax / 総合的土地政策 |
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| Research Abstract |
It is not at all unusual today that certain taxes are made use of to implement social/economic policies,since taxes as the compulsory burden on property rights will critically affect taxpayers' decision-making on economic management and social behavior as well. Yet,we know that legitimacy of taxes and their effectiveness as means of implementing certain policies often contradict each other,since the former rests upon the assumption that taxes are legislated for the purpose of raising revenue by fair burden on taxpayers and the latter often ignores that assumption.
Therefore,in case of taxes on land and its compatibility as means to implement land policies,it is concluded that only the proper and fair tax burden on income from land transactions/lease of land will legitimately serve the purpose. But,for this conclusion to be theoretically sound and feasible,it is essential that proper and fair tax burden on specific income such as that from trade/manufacture ultimately gained by making use of land as offices and factories and the proper control of land use/development is effectively administered under the comprehensive town and country planning scheme.
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