KATO Ryuta ASS.PROF.ECONOMICS,SHIGA UNIV., 経済学部, 講師 (60242971)
KITAMURA Hiroaki ASS.PROF.ECONOMICS,SHIGA UNIV., 経済学部, 助教授 (80144278)
TSUNEKI Jun ASS.PROF.ECONOMICS,OSAKA UNIV., 社会経済研究所, 助教授 (10207425)
KAWANOBE Hiroyuki FROF.ECONOMICS,TOKAI UNIV., 政治経済学部, 教授 (60119667)
KAWAGUCHI Kiyofumi PROF.POLICY SCIENCE,RITSUMEIKAN UNIV., 産業社会学部, 教授 (40102157)
和田 佳之 大阪大学, 経済学部, 助手
This study investingated special arrangements and preferential tax treatments given to the philanthropic activities in Japan as well as other countries.It examined the purposes of such arrangements, the subject matters to which preferential treatments were given and effectiveness of the treatments in achieving the stated objectives.It also in vestigated normative questions such as that what matters should be made subject to the special arrangements and what methods should be employed.
When promotion of originalities and new ideas are sought in artistic, cultural and scientific activities, the method of encouraging a few governmentally selected activities by the government's direct financing would not be effective as compared with encouraging private financing of individually seletcted activities, for the latter method arrows more than the former experiments in a wide range of activities and avoids the risks of wasting a large sum of resources on a few unsuccessful officially selected ac
tivities. But private financing would not be sufficient ; the public should bear a part of the cost of such activities, for the benefits of the activities, if successful, would accrue to the entire population.
To meet there conflicting objectives, preferential treatments of donations to specific philanthropic activities are often incorporated in individual and corporation income tax laws. Obviously, if the specifications of activities to be qualified for the special treatments are made too narrowly.the system becomes in effective in generating original ideas, and on the other hand if too widely, the system may be abused for tax aviations. This study finds that an alter native system employed in Britain, the system referred to as "covenant method, " may be worth for serious consideration in this respect.
In addition to produce differential results on the recipients of the funds, the preferential arrangements would produce differential effect on the aggregate amount of funds to be directed to philanthropic activities as compared with the case where the monies are collected as taxs and then distributed to them as expenditures by the government. It is often argued that this socalled tax expenditure method would not in crease the aggregate amount of funds directed to the specific activities.But the study argues that there are many activities which would not curried out in the absence of the preferential tax treatments may appear in their presence.Hence introduction of the preferential treatments could in crease the aggregate amount of funds directed to the philanthropic activities. Less