Possibility of taxation in an unequal society-Towards the realization of a sustainable and stable society-

2023 Fiscal Year Final Research Report

• Project/Area Number: 18K12980
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 08020:Social welfare-related
• Research Institution: Kaetsu University
• Principal Investigator: Sakai Shoko 嘉悦大学, 経営経済学部, 教授 (50740403)
• Project Period (FY): 2018-04-01 – 2024-03-31
• Keywords: 格差是正 / 所得再分配 / 富の再分配

Outline of Final Research Achievements

The results of this research are based on the awareness that taxes can be effective in rectifying economic disparities through the function of redistributing wealth and income,
As “Tax policies to correct wealth disparities,” the creation of a financial asset tax, the reintroduction of a wealth tax, and the strengthening of the foreign assets record system were considered and proposed. As “Tax policies to correct the disparity in income,” the creation of a single-parent tax credit, additional sales income tax on large companies, and the creation of an international digital tax are being considered and proposed. Regarding “Tax policy to alleviate the regressivity of consumption tax,” The study focused on discussions in developed countries that have introduced EU-style value-added tax and consumption tax and proposed a Japanese-style benefit tax credit.

Free Research Field

税務会計

Academic Significance and Societal Importance of the Research Achievements

本研究では、(1)財源確保のための最適な税体系、(2)格差是正のための所得再分配方法の両視点から検討を行うことで、将来を見据えた抜本的な租税政策への糸口を得ようと進めてきた。その結果は主として「富の格差を是正する租税政策」、「所得（個人所得と法人所得）の格差を是正する租税政策」、「消費税の逆進性を緩和する租税政策」の検討・提案(詳細は後述される)に至っている。本研究で得られた租税政策の提言が、安定した経済基盤の確立と持続可能な社会保障制度のための具体的な政策に着手する機会となれば、その成果は今後の日本経済・日本社会の発展に大いに貢献するであろう。