2010 Fiscal Year Final Research Report
Reconsideration of timing of taxation on financial income : Discount rates for government and taxpayers
| Project/Area Number |
21730019
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Public law
|
|---|
| Research Institution | Okayama University |
|---|
Principal Investigator |
KOHYAMA Hiroyuki Okayama University, 大学院・社会文化科学研究科, 准教授 (00361452)
|
|---|
| Project Period (FY) |
2009 – 2010
|
| Keywords | 租税法 / 財政法 / 法と経済学 / 課税のタイミング |
|---|
| Research Abstract |
The traditional legal theories of tax law implicitly or explicitly assume (1) the discount rate for the government is same as that for taxpayers, and (2) taxpayers are rational. Through this project, I found that (1) discount rate for the government could be different from that for taxpayers, and (2) the traditional legal theories of tax law could be reinterpreted from the viewpoint of "behavioral economics".
|
