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On the taxation system of multinational investment.

Research Project

Project/Area Number10630093
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public finance/Monetary economics
Research InstitutionWaseda University

Principal Investigator

BABA Yoshihisa  Waseda University, School of Political Science and Economics, Professor, 政治経済学部, 教授 (80148022)

Project Period (FY) 1998 – 1999
Project Status Completed(Fiscal Year 1999)
Budget Amount *help
¥900,000 (Direct Cost : ¥900,000)
Fiscal Year 1999 : ¥400,000 (Direct Cost : ¥400,000)
Fiscal Year 1998 : ¥500,000 (Direct Cost : ¥500,000)
Keywordsmultinational corporation / comprehensive business tax / imputation system / foreign profit / transfer price / dual income tax / 包括的事業税法 / 外国投資 / 資本コスト / 配当課税 / 直接投資 / 法人税制 / 包括的事業所得税法
Research Abstract

1. The dual income tax is superior to comprehensive income tax as taxation strategy of Japan. This result is found by reviewing the working of latter tax system in high-tax burden countries facing international capital movement such as Sweden.
2. Comprehensive business tax method is a better method than imputation system. The chief reason is that it can be consistent with dual income tax and fulfils major three principles of taxation-equity, neutrality, simplicity.
3. If we assess integration prototypes of corporation and individual income tax in term of the neutrality of capital export and investment of multinational corporations, comprehensive business tax method is more appropriate than imputation one as a corporation tax system. As the former corresponds to the source principle of international taxation, we can tax domestic dividend and foreign one equally, which contributes to fulfillment of the neutrality of taxation.

Report

(3results)
  • 1999 Annual Research Report   Final Research Report Summary
  • 1998 Annual Research Report

Research Products

(12results)

All Other

All Publications

  • [Publications] 馬場義久: "法人税改革-もう一つの視点-"税経通信. 53巻4号. 32-37 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 馬場義久: "Dual Income Tax論と金融所得課税のあり方"正協レポート. 3巻4号. 6-16 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 馬場義久: "Dual Income Taxと課税の公平"租税研究. 604号. 4-11 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 馬場義久: "所得課税の理論と政策"税務経理協会. 270 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Yoshihisa Baba: "On the Reform of Japanese Corporate Tax System."Zeikei Tuusin. vol.53,no.4. 32-37 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Yoshihisa Baba: "Dual Income Tax Theory and Taxation Method of Financial Income."Seikyo Report. vol.3, no.4. 6-16 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Yoshihisa Baba: "Dual Income Tax and Tax Eguty."Sozei Kenkyu. no.604. 4-11 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Yoshihisa Baba: "The Theory and Policy of Income Taxation."Zeimu Keiri Kyokai. 270 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 馬場 義久: "Dual Income Tax論と金融所得課税のあり方"正協レポ-ト. Vol3・4号. 6-16 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 馬場 義久: "Dual Income Taxと課税の公平"租税研究. 604号. 4-11 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 馬場義久: "法人税改革-もう一つの視点" 税経通信. 53巻14号. 32-37 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 馬場義久: "所得課税の理論と政策" 税務経理協会, 268 (1998)

    • Related Report
      1998 Annual Research Report

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Published : 1998-04-01   Modified : 2016-04-21  

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