2011 Fiscal Year Final Research Report
Establishing the Long-term Fiscal Discipline through the Flexibly-Structured Legal Institution of Public Finance
| Project/Area Number |
21730016
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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 | Hokkaido University |
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Principal Investigator |
FUJITANI Takeshi 北海道大学, 大学院・法学研究科, 准教授 (90313056)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 公法学 / 財政法学 / 租税法学 / アメリカ行政法 / 立法学 / 財政学 / 契約と制度の / 認識論的ゲーム理論 |
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| Research Abstract |
This study pursues the reinvention of the legal study on public finance, so that it shall help the public finance system achieve and maintain the right balance between its capacity in flexibly addressing to the short-term fiscal needs, and its commitment to the long-term fiscal discipline : the study applies the economics in institutional analysis and the epistemic game theory into the field of law and public finance, which encourages the reinterpretation of existing legal concepts in the field, leading to the brand-new method of legal interpretation that incorporates the institutional considerations, hence the goal of fiscal discipline, into the day-to-day functioning process of the public finance system. The study argues that this approach shall facilitate the commitment to the fiscal discipline while accommodating the flexibility of public finance against unforeseen fluctuations in fiscal needs, therefore makes the long-term fiscal discipline more robust and stable.
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