Research related to tax revolt in Denmark

2020 Fiscal Year Final Research Report

• Project/Area Number: 17K13753
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Public finance/Public economy
• Research Institution: Meiji University (2019-2020); The Tokyo Institute for Municipal Research (2017-2018)
• Principal Investigator: Kurachi Shintaro 明治大学, 政治経済学部, 専任講師 (60781078)
• Project Period (FY): 2017-04-01 – 2021-03-31
• Keywords: デンマーク / 納税者の反乱 / 地方税 / 租税抵抗 / 租税合意

Outline of Final Research Achievements

Using the case of the "Tax Revolts" in Denmark in the early 1970s as a case study, this study analyzes the mechanisms that were used to reach an agreement on the heavy tax burden in Denmark, from the perspective of public finance. In Denmark, the burden of local income tax is particularly heavy, and it was clarified that the relationship between local taxes and social services and the role of local government representative organizations are important in reaching an agreement on the heavy tax burden. In addition, I clarified that the role of safety nets, such as the existing income security system, and intermediate organizations, such as national trade unions and local government representative organizations, had an impact on the background regarding the lack of discussion on the demand for VAT (Value Added Tax) reduction in Denmark under COVID-19.

Free Research Field

財政学

Academic Significance and Societal Importance of the Research Achievements

本研究ではデンマークを事例に租税負担をめぐる合意形成メカニズムについての研究を行った。デンマークの地方税制に関する研究は国内外でも非常に少なく、本研究によってデンマークの高い地方税率がいかに維持されてきたのかを明らかにした点は学術的な意義がある。本研究で明らかにしたとおり、租税負担をめぐる合意には地方税が重要なファクターとなっていたが、自治体の課税自主権、高い税率、財源保障を両立させるためには地方政府代表組織が強固なネットワークを構築する必要があった。この研究結果は、近年の税源偏在是正措置やふるさと納税等の自治体間の競争を促す政策に対して、自治体間協調の必要性を示唆するものであると考えられる。