1990 Fiscal Year Final Research Report Summary
Theory and Practice of Local Tax Reform from International Comparative Viewpoint
| Project/Area Number |
01301083
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| Research Category |
Grant-in-Aid for Co-operative Research (A)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Kyoto University |
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Principal Investigator |
IKEGAMI Jun Professor, Economics, Kyoto University, 経済学部, 教授 (30025184)
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| Co-Investigator(Kenkyū-buntansha) |
YAMADA Hiroki Lecturer, Commerce, Meijo University, 経済学部, 講師 (60220399)
KAWASE Mitsuyoshi Associate Professor, Saitama University, 経済学部, 助教授 (40195095)
FUJIOKA Junichi Associate Professor, Kochi University, 人文学部, 助教授 (70165356)
SHIGEMORI Akira Professor, Osaka University of Economics, 経済学部, 教授 (70036581)
MIYAMOTO Kenichi Professor, Commerce, Osaka City University, 商学部, 教授 (30046891)
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| Project Period (FY) |
1989 – 1990
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| Keywords | local tax / tax reform / asset tax / capital gain / local income tax / community charge / land taxation / value-added tax |
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| Research Abstract |
This research aims to analyze the retrospect and the prospect in the theory and practice of local tax reform after 1970s from international comparative viewpoint including not only United States of America, United Kingdom, and Sweden, but also Republic of Korea and Taiwan. The common feature of the reform in major countries is that the reduction of the amount of the grant from central government because of financial crisis enforces local government to raise their own resources. Since major idea of the reform is not based on the equity principle but mainly on the efficiency of resource allocation, some of the reform such as community charge in United Kingdom has faced serious difficulty to put in force. The major three types of the reform are as follows :
(1) Introducing the idea of the ability to pay principle into asset tax, rejecting the introduction of efficiency oriented local tax system such as poll tax.
(2) Since from equity point of view, a great disparity of the ownership of land asset is the most crucial, capital gain tax should be introduced in the local taxation system.
(3) Local income tax or value-added tax should be introduced into local taxation system instead of the traditional property tax.
All of the countries has been doing a search for ideal local tax reform including three types mentioned above.
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