| Project/Area Number |
15330061
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | The University of Tokyo |
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Principal Investigator |
JINNO Naohiko The University of Tokyo, Dept. of Economics, Professor, 大学院・経済学研究科, 教授 (20145767)
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| Co-Investigator(Kenkyū-buntansha) |
IKEGAMI Takehiko Rikkyo University, Dept. of Economics, Professor, 経済学部, 教授 (50202875)
DEWIT Andrew, Pieter, James Rikkyo University, Dept. of Economics, Associate Professor, 経済学部, 助教授 (80281757)
SASAKI Norio Tohoku University, Dept. of Economics, Associate Professor, 大学院・経済学研究科, 助教授 (10263550)
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| Project Period (FY) |
2003 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥4,700,000 (Direct Cost: ¥4,700,000)
Fiscal Year 2005: ¥1,300,000 (Direct Cost: ¥1,300,000)
Fiscal Year 2004: ¥2,300,000 (Direct Cost: ¥2,300,000)
Fiscal Year 2003: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Keywords | Tax Reform / Fiscal Sociology / Historical Institutionalism / Cooperation among international researchers / Japan, Germany, Sweden, America, Canada |
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| Research Abstract |
In this research we have employed the fiscal sociology approach in order to conduct comparative research on the decision-making process of tax reform. In the course of this research, we have examined Japan and other countries' national and local taxation from the perspective of history and the present. We have examined tax-policymaking and intergovernmental fiscal relations via interviews, research on primary documents, and other means. We have also published the results of this research at conference, as papers in journals, and have assembled them in final form for this research report. In order, the sections of this report address the following : 1)the overview of the research depicts the variables of most concern when employing the fiscal sociology method in the study of fiscal processes (Jinno Naohiko) 2)an analysis of the political economy of tax cuts undertaken in the US since 2001 (Andrew DeWit) 3)an analysis of Japan's fiscal politics, centring on the clash among vested interes
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ts and institutions (Andrew DeWit) 4)an analysis of intergovernmental tax allocation and fiscal autonomy in Canada and Japan, with the general consumption tax as the focus of empirical study. This study highlights both countries' intergovernmental fiscal relations and tax policymaking in the context of their respective history and institutional characteristics (Ikegami Takehiko) 5)a study of the respective tax burdens, tax structures and "fiscal federalism" of America and Canada, with special attention to citizens' assessments of the public sector, political institutions, historical context, and other factors (Ikegami Takehiko, Andrew DeWit) 6)a comparison of Japanese and German taxation and social security fees, with special attention to elderly care insurance. In Germany, the principles of subsidiarity and cooperative federalism are contrasted with the Japanese case, where these factors do not exist and did not give rise to elderly care insurance (Sasaki Norio) 7)against the backdrop of globalization, close research using the cases of America, Japan, Germany and Sweden, shows that the tax burdens and structures vary greatly and that there is no convergence on a single model (Seven Steinmo). Less
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