2010 Fiscal Year Final Research Report
A Study on the Desirable Real Estate Tax as Main Local Tax in the Aged Society
Project/Area Number |
20530277
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Public finance/Monetary economics
|
Research Institution | Kwansei Gakuin University |
Principal Investigator |
MAEDA Takashi Kwansei Gakuin University, 経済学部, 教授 (70165645)
|
Project Period (FY) |
2008 – 2010
|
Keywords | 固定資産税 / 固定資産評価 / 高齢社会 / 応益課税 / 課税自主権 / 償却資産 / 民間委託 / 公権力の行使 |
Research Abstract |
The recent government's policy to equalize assessment ratio of land for local real estate tax purpose has made the taxable land price close to the market one. We show it causes increase in disparities of real estate tax revenue among municipalities and increase in tax burden of elderly taxpayers, whose number is increasing in our aging society. Although these should be taken into consideration in the real estate tax reform, equity in benefit taxation is important too. We conclude that fiscal autonomy in taxation be strengthened to solve this problem.
|