2010 Fiscal Year Final Research Report
Analysis of ideal capital income taxation
| Project/Area Number |
21830045
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Kanazawa University |
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Principal Investigator |
KOZUKA Masahiro Kanazawa University, 法学系, 准教授 (60547082)
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| Project Period (FY) |
2009 – 2010
|
| Keywords | 租税法 / 人的資本 / キャピタル・インカム / 労務出資 / パートナーシップ課税 |
|---|
| Research Abstract |
We tried to analyze the taxation system for partnerships and corporations in United States to make clear how we should recognize economic resources as capital assets. We found that it would be necessary not to recognize some economic resources as assets to achieve the coherent taxation of capital income.
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Research Products
(3 results)
