2009 Fiscal Year Final Research Report
Tax engineering and social security using law and economics approach : modernization of personal income tax law and legislative science
| Project/Area Number |
18530029
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Nihon University |
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Principal Investigator |
KIMURA Konosuke Nihon University, 大学院・総合科学研究科, 教授 (60051885)
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| Project Period (FY) |
2006 – 2009
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| Keywords | 立法学 / 法と経済学 / 所得税法 / 社会保障 / 貨幣の時間価値 |
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| Research Abstract |
Income tax act and tax credits act shall be integrated.
Tobin and co-author developed a better model of negative income.
Income-supplement oriented tax credits contain of four types of tax credits, i, e, standard tax credit, suppose tax credits, child tax credit and working tax credit.
Income break point=poverty line x (1/a flat tax rate)
A withdrawing rate of tax credits=own income/income break point.
Tax break point=$ 0
All kind of personal tax allowance and any zero rate bracket shall be abolished.
Four kind of tax credits should be subject not to taxation.
All people may consume the minimum existence income (including tax credits) after taxation.
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