The analytical analysis of reconstruction of social security based on social preference(Fostering Joint International Research)

2019 Fiscal Year Final Research Report

• Project/Area Number: 16KK0047
• Research Category: Fund for the Promotion of Joint International Research (Fostering Joint International Research)
• Allocation Type: Multi-year Fund
• Research Field: Public finance/Public economy
• Research Institution: Otaru University of Commerce
• Principal Investigator: Mizushima Atsue 小樽商科大学, 商学部, 教授 (80536334)
• Project Period (FY): 2017 – 2019
• Keywords: 経済政策 / 社会選好 / 公共財の自発的供給 / 情報の非対称性 / 最適課税

Outline of Final Research Achievements

As the demographic structure of Japan rapidly progresses toward a low birthrate and an aging population, there is a growing interest in the sustainability and burden of social security policies. In this study, we focused on a social preferences that have been revealed by the development of experimental economics and behavioral economics in order to enhance the sustainability of the social security system. Because the social preference is more appropriate as the family behavioral principle than as an individual, this study employed the family model to investigate how to tax and how to distribute. By analyzing the model, we analytically showed the optimal tax rate and optimal distribution policy.

Free Research Field

経済政策

Academic Significance and Societal Importance of the Research Achievements

本研究から得られる学術的意義は、以下の２点である。まず第一の点は、従来の経済学においてあまり注目されてこなかった「社会的選好」を有した経済モデルを構築することにより、より現実の人々の行動原理を反映させた制度設計が提案できる点である。第二の点は、課税時に生じる政府と家計の間の情報の非対称性を解決する新しいモデルとして生命科学を応用させた新しい経済モデルを構築することにより、より歪みの少ない税制度の構築を提言できる点である。