2009 Fiscal Year Final Research Report
The Redistribution Effect of Flattening Tax Rate in Local Income Taxation : the Factor Analysis of Income Classes & Income Sources
| Project/Area Number |
19530293
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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 finance/Monetary economics
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| Research Institution | Kanto Gakuin University |
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Principal Investigator |
MOCHIZUKI Masamitsu Kanto Gakuin University, 経済学部, 教授 (40190962)
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| Co-Investigator(Kenkyū-buntansha) |
NOMURA Hiroyasu 獨協大学, 経済学部, 准教授 (90383207)
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| Research Collaborator |
FUKAE Keiji 青山学院大学, 経済学部, 非常勤講師
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| Project Period (FY) |
2007 – 2009
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| Keywords | 申告所得税 / 個人住民税 / 三位一体改革 / 再分配効果 / タイル尺度 |
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| Research Abstract |
This study showed that the redistribution effect of local income taxation was more important in Japan. After "SANMI ITTAI" reform, the redistribution effect of local income taxation is less progressive, but the national income tax is more progressive. Therefore, the tax reform of redistribution effect was not only achieved, but also succeeded in solving the intergovernmental fiscal problems.
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Research Products
(12 results)
