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A Socio-ethical Study in Taxes-The Justification and the Principle of Redistribution-

Research Project

Project/Area Number 13610036
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field 倫理学
Research InstitutionTohoku University

Principal Investigator

KAWAMOTO Takashi  Tohoku University, Graduate School of Arts and Letters, Professor, 大学院・文学研究科, 教授 (40137758)

Project Period (FY) 2001 – 2003
Project Status Completed (Fiscal Year 2003)
Budget Amount *help
¥3,800,000 (Direct Cost: ¥3,800,000)
Fiscal Year 2003: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2002: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2001: ¥1,600,000 (Direct Cost: ¥1,600,000)
KeywordsTax / Social Institutions / Liability to Pay Tax / Redistribution / Social Justice / Care
Research Abstract

The present study had two aims. The first aim was to give a satisfactory account of a couple of fundamental issues regarding taxes: (1)whether and how taxation is justified ; and (2)what the redistribution of wealth through taxes should be like.
(1)The view that the government has no right to take away from people any part of what they have earned is still popular. Among those for whom taxation is justified, on the other hand, some appeal to public interests promoted by taxes, and others claim that citizens have a duty to contribute to the society by among other things, paying taxes. This question about the justification of taxes has not been settled yet. (2)Given the kind of tax system we have, it is widely recognized that one of the functions of such a tax system is to redistribute wealth in society. But little has been said as to the right way of redistribution or the relation of redistribution to other functions of taxes.
The second of the two aims of the present study was to sketch what seems to the researcher to be a more desirable from of taxes in Japan. In achieving both these goals the researcher has utilized rich results of that discussion of social justice that has taken place in the English-speaking world since 1970's.
The researcher is in great agreement with Murphy & Nagel (The Myth of Ownership : Taxes and Justice, Oxford, 2002). Against the view that the government is not justified in taxation, they convincingly argues that this view is based on a myth of property rights ; they instead claim that societal fairness, rather than tax fairness, should be the value that guides tax policy. The researcher has sketched a more desirable form of tax policies in Japan by generally following Murphy & Nagel's line and at the same time taking special circumstances of this country into consideration. See his 'Excellence, Justice and Taxation' (2004).
Currently the researcher is developing his theory of taxes in a larger scale

Report

(4 results)
  • 2003 Annual Research Report   Final Research Report Summary
  • 2002 Annual Research Report
  • 2001 Annual Research Report
  • Research Products

    (27 results)

All Other

All Publications (27 results)

  • [Publications] 川本 隆史: "卓越・正義・租税-社会政策学の《編み直し》のために"社会政策学会誌(社会政策学会). 11号. 3-17 (2004)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 川本 隆史: "租税の根拠と社会の公正"学術月報(日本学術振興会). 56巻3号. 296-297 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 川本 隆史: "公民科教育という試練の場-<教育における臨床の知>に寄せて"教育学研究(日本教育学会). 69巻4号. 452-463 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 川本 隆史: "「生き生きとした関係」「助け合い」「自律」-マリア・ミースを社会倫理学の観点で読む"季刊ピープルズ・プラン(ピープルズ・プラン研究所). 17号. 23-26 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 川本 隆史: "豊かさ・租税・福祉-高校公民科教科書の改訂に携わって"FINE千葉研究会報告書(千葉大学文学部「情報倫理の構築」プロジェクト). 9号. 54-62 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 井上達夫, 河合幹雄, 川本隆史: "『<体制改革としての司法改革>を考える』ACADEMIA JURIS B00KLET 2003 No.8"北海道大学大学院法学研究科附属高等法政教育研究センター. 97 (2004)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] TAKASHI KAWAMOTO: "Excellence, Justice and Taxation : Toward Unthinking Social Policies"The Journal of social Policy and Labor Studies. No.11. 3-17 (2004)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] TAKASHI KAWAMOTO: "Reasons for Taxation and Societal Fairness"Japanese Scientific Monthly. Vol.56,No.3. 296-297 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] TAKASHI KAWAMOTO: "High School Civics Education as a Trial field : a Contribution to clinical Knowledge of Education"The Japanese Journal of Educational Research. Vol.69,No.4. 452-463 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] TAKASHI KAWAMOTO: "Living relationship, reciprocity and Autonomy : An Ethical reading of Maria Mies's Ecofeminism"People's Plan Quarterly. No.17. 23-26 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] TAKASHI KAWAMOTO: "Affluence, Taxation and Welfare ] a Note on My Personal Experience of Writing and Revising a High School Civics Textbook"FINE Chiba Forum. No.9. 54-62 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] TATSUO INOUE, MIKIO KAWAI, TAKASHI KAWAMOTO: "Public symposium: "Judicial Reform through Re-organization""ACADEMIA JURIS BOOKLET 2003 No.8,Hokkaido University Advanced Institute for Law and Politics. 97. (2004)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 川本隆史: "卓越・正義・租税--社会政策学の《編み直し》のために"社会政策学会誌(社会政策学会). 11号. 1-15 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 川本隆史: "書評●塩野谷祐一著『経済と倫理--福祉国家の哲学』(東京大学出版会、2002年)"季刊社会保障研究(国立社会保障・人口問題研究所). 38巻・4号. 331-334 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 川本隆史: "《ともにいきる》ことに寄せて--安克昌さんとのつきあいから"第3回つどい(ひょうご・こころのネットワーク). 47-55 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 川本隆史: "不良精神とコミットメント--藤田省三の倫理学をめぐる断想"現代思想(青土社). 32巻・3号. 231-237 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 井上達夫, 河合幹雄, 川本隆史: "『<体制改革としての司法改革>を考える』ACADEMIA JURIS BOOKLET 2003 No.8"北海道大学大学院法学研究科附属高等法政教育研究センター. 97 (2004)

    • Related Report
      2003 Annual Research Report
  • [Publications] 川本 隆史: "公民科教育という試練の場<教育における臨床の知>に寄せて"教育学研究(日本教育学会). 69巻・4号. 12-23 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 川本 隆史: "応用倫理学の初心"学術の動向(日本学術協力財団). 7巻・10号. 66-68 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 川本 隆史: "正戦論という試金石"AERA MOOK『平和学がわかる。』. 83号. 128-130 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 川本 隆史: "租税の根拠と社会の公正"学術月報(日本学術振興会). 56巻・3号. 119-120 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 川本 隆史: "豊かさ・福祉・租税-高校公民科教科書改訂に携わって"FINE千葉 研究会報告書(日本学術振興会「未来開拓学術研究推進事業」「情報倫理の構築」プロジェクト). 9号. 54-62 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 川本 隆史: "キャロル・ギリガン『もうひとつの声』"江原由美子・金井淑子編『フェミニズムの名著50』(平凡社). 282-293 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 川本 隆史: "福祉と連帯のつながり--介護の町内化と内発的義務をめぐって"月刊福祉(発行:全国社会福祉協議会). 84巻10号. 28-31 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 川本 隆史: "だれにとっての、何のための調査か--被爆二世健康影響調査をめぐって"被爆二世の問いかけ(全国被爆二世団体連絡協議会ほか編・新泉社). 125-134 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 川本 隆史: "生き生きとした関係・助け合い・自律--マリア・ミースを社会倫理学の観点で読む"季刊ビープルズ・プラン(発行:ビープルズ・プラン研究所). 17号. 23-26 (2002)

    • Related Report
      2001 Annual Research Report
  • [Publications] 川本 隆史: "ロールズ--社会の正義と万民の法に基づくユートピアを求めて"AERA Mook 現代哲学がわかる。(朝日新聞社). 60-63 (2002)

    • Related Report
      2001 Annual Research Report

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Published: 2001-04-01   Modified: 2016-04-21  

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