2013 Fiscal Year Final Research Report
An empirical analysis of the allocation system of the Japanese sub-national VAT
| Project/Area Number |
23530379
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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 finance/Monetary economics
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
HORIBA Isao 青山学院大学, 経済学部, 教授 (70173648)
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| Co-Investigator(Kenkyū-buntansha) |
MOCHIZUKI Masamitsu 関東学院大学, 経済学部, 教授 (40190962)
MIYAHARA Shoichi 青山学院大学, 経済学部, 教授 (40301585)
FUNASHIMA Yoshito 青山学院大学, 経済学部, 助教 (30635769)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 地方消費税 / パネルデータ分析 / 地方消費税の非課税扱い / 政府部門の非課税扱い / カナダHST / 地方消費税の精算方式 / 安定性 / 普遍性 |
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| Research Abstract |
This research project obtains the following results. (1) Using a theoretical model with full taxation of public bodies, we find that adopting a full taxation scheme achieves the same treatment between public and private sectors and overcomes many of conventional problems. (2) We show it is possible to improve the clearing system of the Japanese local consumption tax by undertaking a comparison with Canada's harmonized sales tax (HST) system. (3) We demonstrate that the local consumption tax revenue is relatively stable compared to the other primary local tax revenues even when the effects of changes in the tax system are taken into account.
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