Tax-Reform and Accountability: Critical Review of Fiscal Contract Theory

2023 Fiscal Year Final Research Report

• Project/Area Number: 20K01456
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 06010:Politics-related
• Research Institution: Waseda University
• Principal Investigator: Kohno Masaru 早稲田大学, 政治経済学術院, 教授 (70306489)
• Co-Investigator(Kenkyū-buntansha): 山崎 新 武蔵野大学, 法学部, 講師 (90570044)
• Project Period (FY): 2020-04-01 – 2024-03-31
• Keywords: アカウンタビリティー / サーベイ実験 / 消費税 / 業績評価 / リーダーシップ / コロナ / ワクチン接種

Outline of Final Research Achievements

Findings from the survey experiment conducted before/after the increase of consumption tax have been publicized in general outlets, such as Chuo-Koron and Asahi-Shimbun; in addition, they have been reported in several academic conferences in Japan and elsewhere. An article on findings from the survey experiment conducted in the Philippines, which originally gave inspiration to this project, was published in a refereed, international journal. Upon COVID-19 pandemic, the project's scope has been extended to cover more generally the problems of political accountability in contemporary era; all together 10 articles and 2 research notes have been published. Among these, an article on how the governing incumbents' representation affected the regional variation of vaccination rollout was published in a refereed, high-impact factor journal.

Free Research Field

政治学

Academic Significance and Societal Importance of the Research Achievements

当初この研究は消費増税前後での有権者の態度変化を検証する目的でスタートした。しかし、未曾有のコロナ禍が起こり、政治学を含め社会科学の研究者が日本（や世界）の直面する問題にそれぞれの立場からタイムリーに発信することが求められた。そうした中で、とりわけ自然災害やコロナという文脈との関連で政治リーダーへの評価に関して複数の論考を公刊できたこと、またワクチン接種の地域差に与党現職政治家たちが及ぼした影響を実証する論文を、インパクトファクターの高い国際ジャーナルに公刊できたことは、学術的にも社会的にも意義があることだと評価する。