2012 Fiscal Year Final Research Report
Research on Sustainability of the U.S. Federal Income Tax with theTaxing and Spending Integration Perspective
| Project/Area Number |
22402026
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 海外学術 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Ritsumeikan University (2011-2012)
Wakayama University (2010) |
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Principal Investigator |
KAWANE Takuro 立命館大学, 経済学部, 教授 (90273870)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 租税論 / 予算論 / リコンシリェーション / 課税ベース |
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| Research Abstract |
In this research, we analyzed the erosion of tax base of the U.S. federal income taxation after Tax Reform Act of 1986, with the dual taxing and spending integration perspective; the integration of policymaking process and the one of various economic and social policies. We have gotten the following results: First, in the policymaking perspective, introducing the reconciliation process, settled in the Congressional Budget Act of 1974 and activated after 1980s, has gone on with the incremental erosion of the tax base. Ironically, macro-budgeting framework to strengthen the fiscal norm has encouraged various political transaction, and has led to the tax base erosion. Second, in each policy dimension, though the deduction for pension and health insurance have been huge, following two tax preferences have been the main policy issues: Tax credit for income security, like as EITC, and tax preference for investments, like as mortgage deduction and capital gain taxation.
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Research Products
(7 results)
