2013 Fiscal Year Final Research Report
Study on Taxation of Public Allowances and Benefits with Business Entity Approach
| Project/Area Number |
23530029
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Nagoya University |
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Principal Investigator |
TAKAHASHI Yusuke 名古屋大学, 法学(政治学)研究科(研究院), 教授 (50304291)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 生活保障 / 損害賠償課税 / 生命保険課税 / 債務免除益課税 |
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| Research Abstract |
The aim of this study is to examine the present Japanese systems of public and private allowance and benefits and the tax systems on such payments, with business entity taxation approach. Public and private allowances and benefits include, for example, public survivors' pension annuities, life insurance proceeds, estates, and damage awards. Most of such payments are tax-exempt, but the people who hold higher income and wealth receive more tax-exempt benefits, it seems the reverse income and wealth redistribution from poor to rich (like so-called Matthew effect).
Therefore, it is necessary to provide public allowances based on the information including any other tax-exempt payments and wealth, or if possible, to tax persons who receives certain amount of tax-exempt payments.
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Research Products
(12 results)
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[Presentation] 消費者と税法2012
Author(s)
高橋祐介
Organizer
日本租税研究協会会員懇談会
Place of Presentation
日本工業倶楽部(東京都千代田区)
Year and Date
2012-07-20
Invited
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