2009 Fiscal Year Final Research Report
Asymmetric Information, Tax Avoidance, and Tax Collection
| Project/Area Number |
20730026
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Gakushuin University |
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Principal Investigator |
FUCHI Keigo Gakushuin University, 専門職大学院・法務研究科, 准教授 (90302645)
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| Project Period (FY) |
2008 – 2009
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| Keywords | 租税法 / 情報の経済学 / 租税回避 / 租税徴収 / タックス・ヘイブン / 外国子会社合算税制 / インセンティブ / タックス・シェルター |
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| Research Abstract |
We made in depth analysis of tax avoidance and tax collection. My basic idea was that we should consider asymmetric information between taxpayers and the tax authorities when we build tax system. Our main product is a paper on CFC rules in which we explained them from the point of view of information economics.
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