2010 Fiscal Year Final Research Report

The Analysis of Public Assistance and Refundable Tax Credit

Research Project

Project/Area Number	21830119
Research Category	Grant-in-Aid for Research Activity Start-up
Allocation Type	Single-year Grants
Research Field	Economic policy
Research Institution	Rikkyo University
Principal Investigator	TANAKA Soichiro Rikkyo University, 経済学部, 助教 (40512570)
Project Period (FY)	2009 – 2010
Keywords	生活保護 / 給付つき税額控除 / 公的扶助
Research Abstract	Recent years has seen the rapidly increase of the welfare recipients, and the reform of public assistance and the refundable tax credit have attracted attention. The purposes of this research are the analysis of the regional differences of public administration, and the simulation analysis of the refundable tax credit and the guaranteed minimum pension. The main research outcomes are as follows. Firstly, this research conducted the comparative study of the public assistance standard and minimum level of taxable income. Secondary this research considered the factors of the public assistance rates. Thirdly this research made the micro-simulation analyses of the new income security policy (e.g. Child allowance, the Refundable tax credit, and Pension credit). Especially, this research estimated the poverty reduction effects and the necessary financial resource, and discussed the feasibility of these new social security policies.