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2007 Fiscal Year Final Research Report Summary

Tax and Fiscal Reforms in Asia: Responses to Aging Population and Globalization

Research Project

Project/Area Number 17203024
Research Category

Grant-in-Aid for Scientific Research (A)

Allocation TypeSingle-year Grants
Section一般
Research Field Public finance/Monetary economics
Research InstitutionHitotsubashi University

Principal Investigator

TAJIKA Eiji  Hitotsubashi University, Graduate School of Economics, Professor (10179723)

Co-Investigator(Kenkyū-buntansha) WATANABE Satoshi  Hitotsubashi University, Graduate School of Economics, Professor (80313443)
KUNIEDA Shigeki  Hitotsubashi University, Graduate School of Economics, Associate Professor (40304000)
HAYASHI Masayoshi  Hitotsubashi University, Graduate School of Economics, Associate Professor (70318666)
NAITO Hisahiro  University of Tsukuba, Graduate School of Humanities and Social Sciences, Associate Professor (00335390)
SATO Motohiro  Hitotsubashi University, Graduate School of Economics, Associate Professor (50313458)
Project Period (FY) 2005 – 2007
KeywordsSocial Security / Asia / Tax System / International Taxation / Aging and Fertility Decline / Public Assistance
Research Abstract

In FY2007, we continued our research on social security issues, particularly on public assistance, and on taxation issues in Asia.
On social security, we held four seminars on public assistance and had discussions with researchers in Japan and from abroad. Based on these discussions, we published a book titled as "Economic Analysis of Public Assistance"(2008, Tokyo University Press), in which we tried to advance theoretical and empirical study on the situation in Japan. We also set up a series of lectures on public assistance in the curriculum of the School of International and Public Policy in FY2008 to ensure feedback of research on education.
On taxation, we had a joint seminar(held by Hitotsubashi University and Central Fiscal and Economic University of China)on the recent Chinese corporate tax reform and transfer pricing issues in Beijing in July 2007. A report on this joint seminar, written in both Japanese and Chinese languages, was produced. In September 2007, we distributed our booklet on Asian taxation to participants to the annual meeting of International Fiscal Association held in Kyoto. In January 2008, we had a conference on Taiwanese tax policy and international taxation issues, including their relationship with the mainland China. We invited 5 public finance economists from National Chengchi University of Taiwan. The result of this conference can be found on the web site of the School of International and Public Policy, Hitotsubashi University.

  • Research Products

    (32 results)

All 2008 2007 Other

All Journal Article (19 results) (of which Peer Reviewed: 6 results) Presentation (8 results) Book (4 results) Remarks (1 results)

  • [Journal Article] 「中国の企業所得税改革-背景・内容と評価-」2008

    • Author(s)
      田近栄治
    • Journal Title

      税経通信 63(1)

      Pages: 17-26

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 「「法人実在説」の再構成:取引費用と法人税」2008

    • Author(s)
      渡辺 智之
    • Journal Title

      『ジュリスト』 No.1349

      Pages: 118-124

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] "Long Term Care: The State, the Market, and the Family,"2008

    • Author(s)
      Pierre Pestieau and Motohiro Sato
    • Journal Title

      Economica(Published article online: 9-Jul-2007) (In press)

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
  • [Journal Article] "Longevity, Health Spending and Pay-as-you-Go Pensions"2008

    • Author(s)
      Ponthiere Gregory Pierre Pestieau and Motohiro Sato
    • Journal Title

      Finanz Archiv (In press)

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
  • [Journal Article] "Bureaucratic Advice and Political Governance"2008

    • Author(s)
      Robin Boadway and Motohiro Sato
    • Journal Title

      Journal of Public Economic Theory. (In press)

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
  • [Journal Article] 「格差拡大への税制の対応-還付可能な税額控除の活用」2007

    • Author(s)
      田近栄治・八塩裕之共著
    • Journal Title

      『税経通信』 62(5)

      Pages: 17-29

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 「還付可能な税額控除をどう執行するか」2007

    • Author(s)
      田近栄治・八塩裕之共著
    • Journal Title

      『税経通信』 62(8)

      Pages: 25-39

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 「ドイツから見た日本の介護保険(上)(下)」2007

    • Author(s)
      田近栄治
    • Journal Title

      『健康保険』 61(5)61(6)

      Pages: 58-65 44-49

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] "The role of personal income tax to mitigate widening income inequality: the case of Japan"2007

    • Author(s)
      Eiji Tajika and Hiroyuki Yashio
    • Journal Title

      Journal of Income Distribution 62(3・4)

      Pages: 57-72

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
  • [Journal Article] "VAT in Japan with a Focus on International Transactions"2007

    • Author(s)
      Satoshi Watanabe
    • Journal Title

      Bulletin for International Taxation Vol.61,No.9/10

      Pages: 379-386

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
  • [Journal Article] 「最適所得税理論と日本の所得税制」2007

    • Author(s)
      國枝繁樹
    • Journal Title

      『租税研究』 第690号4月号

      Pages: 69-82

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 「経済格差是正における相続税の役割」2007

    • Author(s)
      國枝繁樹
    • Journal Title

      『家計経済研究』 74号4月号

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] "Atkinson-Stiglitz Theorem with Endogenous Human Capital Accumulation"2007

    • Author(s)
      Hisahiro Naito
    • Journal Title

      The B. E. Journal of Economic Analysis & Policy(Contributions), Article 46 Vol.7 Iss.1

      Pages: 1-17

    • Description
      「研究成果報告書概要(和文)」より
    • Peer Reviewed
  • [Journal Article] 「医療保険制度改革と管理競争:オランダの経験に学ぶ」2007

    • Author(s)
      佐藤主光
    • Journal Title

      『会計検査院研究』 第36号

      Pages: 41-60

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] The role of personal income tax to mitigate widening income inequality: the case of Japan2007

    • Author(s)
      Eiji, Tajika, Hiroyuki, Yashio
    • Journal Title

      Journal of Income Distribution(refereed) Volume Volume16 Number3-4

      Pages: 57-72

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] VAT in Japan with a Focus on International Transactions2007

    • Author(s)
      Satoshi, Watanabe
    • Journal Title

      Bulletin for International Taxation(refereed) Vol.61 No.9/10

      Pages: 379-386

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Atkinson-Stiglitz Theorem with Endogenous Human Capital Accumulation2007

    • Author(s)
      Hisahiro, Naito
    • Journal Title

      The B.E. Journal of Economic Analysis & Policy, article Vol.46 Iss.1

      Pages: 1-17

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Long Term Care: The State, the Market, and the Family2007

    • Author(s)
      Motohiro, Sato, Pierre, Pestieau
    • Journal Title

      Economica 9(Published article online)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Bureaucratic Advice and Political Governance

    • Author(s)
      Motohiro, Sato, Robin, Boadway
    • Journal Title

      Journal of Public Economic Theory(refereed) (forthcoming)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Presentation] Fiscal reform of Japan2007

    • Author(s)
      田近栄治・油井雄二と共同
    • Organizer
      韓国財政学会日本財政学会
    • Place of Presentation
      韓国・ダンヤン日本・明治大学
    • Year and Date
      20071006-27
    • Description
      「研究成果報告書概要(和文)」より
  • [Presentation] 日本企業の配当政策と税制2007

    • Author(s)
      國枝繁樹・布袋正樹
    • Organizer
      日本経済学会春季大会日本財政学会
    • Place of Presentation
      大阪学院大学明治大学
    • Year and Date
      20070603-1028
    • Description
      「研究成果報告書概要(和文)」より
  • [Presentation] 生活保護と国庫補助2007

    • Author(s)
      林正義
    • Organizer
      日本経済学会
    • Place of Presentation
      大阪学院大学
    • Year and Date
      20070600
    • Description
      「研究成果報告書概要(和文)」より
  • [Presentation] Fiscal reform of Japan2007

    • Author(s)
      Eiji, Tajika, Yuji, Yui
    • Organizer
      Japanese Institute of Public Finance
    • Place of Presentation
      Meiji University, Tokyo
    • Year and Date
      2007-10-27
    • Description
      「研究成果報告書概要(欧文)」より
  • [Presentation] Tax policy and Japanese corporations' dividend policy2007

    • Author(s)
      Shigeki, Kunieda, Masaki, Hotei
    • Organizer
      Japanese Institute of Public Finance
    • Place of Presentation
      Meiji University, Tokyo
    • Year and Date
      2007-10-27
    • Description
      「研究成果報告書概要(欧文)」より
  • [Presentation] Fiscal reform of Japan2007

    • Author(s)
      Eiji, Tajika, Yuji, Yui
    • Organizer
      Korean Institute of Public Finance
    • Place of Presentation
      Danyang, Korea
    • Year and Date
      2007-10-06
    • Description
      「研究成果報告書概要(欧文)」より
  • [Presentation] Tax policy and Japanese corporations' dividend policy2007

    • Author(s)
      Shigeki, Kunieda, Masaki, Hotei
    • Organizer
      Japanese Economic Association
    • Place of Presentation
      Osaka-gakuin University, Osaka
    • Year and Date
      2007-06-03
    • Description
      「研究成果報告書概要(欧文)」より
  • [Presentation] The Effects of Subsidies on Public Assistance Benefits2007

    • Author(s)
      Masayoshi, Hayashi
    • Organizer
      Japanese Economic Association Osaka-gakuin University, Osaka
    • Year and Date
      2007-06-03
    • Description
      「研究成果報告書概要(欧文)」より
  • [Book] 『生活保護の経済分析』2008

    • Author(s)
      阿部彩・國枝繁樹・鈴木亘・林正義
    • Total Pages
      272
    • Publisher
      東京大学出版会
    • Description
      「研究成果報告書概要(和文)」より
  • [Book] 『分権化時代の地方財政』2008

    • Author(s)
      佐藤主光・貝塚啓明・財務省財務総合政策研究所編著
    • Total Pages
      337
    • Publisher
      東京大学出版会
    • Description
      「研究成果報告書概要(和文)」より
  • [Book] "Political Economy of Grants, " R. Boadway and A. Shah ed. Intergovermental Fiscal Transfers, Chapter 62007

    • Author(s)
      Motohiro Sato
    • Total Pages
      173-202.
    • Publisher
      The World Bank
    • Description
      「研究成果報告書概要(和文)」より
  • [Book] The Economics of Public Assistance in Japan2007

    • Author(s)
      Shigeki, Kunieda, Masayoshi, Hayashi, Aya, Abe, Wataru, Suzuki
    • Publisher
      University of Tokyo Press
    • Description
      「研究成果報告書概要(欧文)」より
  • [Remarks] 「研究成果報告書概要(和文)」より

    • URL

      http://www.hit-u.ac.jp/IPP/taxforum/index.html

URL: 

Published: 2010-02-04  

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