Tax and Fiscal Reforms in Asia: Responses to Aging Population and Globalization

2007财年，我们继续研究亚洲的社会保障问题，特别是公共援助和税收问题。在社会保障方面，我们举办了四次公共援助研讨会，并与日本国内外的研究人员进行了讨论。在这些讨论的基础上，我们出版了一本名为《公共援助的经济分析》（2008年，东京大学出版社）的书，在这本书中我们试图推进对日本情况的理论和实证研究。我们亦于2008财政年度在国际与公共政策学院的课程中开设了一系列有关公共援助的讲座，以确保对教育研究的反馈。在税收方面，我们于2007年7月在北京举办了一桥大学和中国中央财经大学联合研讨会，讨论中国最近的公司税改革和转让定价问题。以日文和中文编写了关于这次联合研讨会的报告。2007年9月，我们向在京都举行的国际财政协会年会上的与会者分发了我们的亚洲税收小册子。2008年1月，我们举行了一次会议，讨论台湾的税收政策和国际税收问题，包括台湾与中国大陆的关系。我们邀请了5位来自台湾政治大学的公共财政经济学家。会议的结果可以在一桥大学国际与公共政策学院的网站上找到。

In FY2007, we continued our research on social security issues, particularly on public assistance, and on taxation issues in Asia.On social security, we held four seminars on public assistance and had discussions with researchers in Japan and from abroad. Based on these discussions, we published a book titled as "Economic Analysis of Public Assistance"(2008, Tokyo University Press), in which we tried to advance theoretical and empirical study on the situation in Japan. We also set up a series of lectures on public assistance in the curriculum of the School of International and Public Policy in FY2008 to ensure feedback of research on education.On taxation, we had a joint seminar(held by Hitotsubashi University and Central Fiscal and Economic University of China)on the recent Chinese corporate tax reform and transfer pricing issues in Beijing in July 2007. A report on this joint seminar, written in both Japanese and Chinese languages, was produced. In September 2007, we distributed our booklet on Asian taxation to participants to the annual meeting of International Fiscal Association held in Kyoto. In January 2008, we had a conference on Taiwanese tax policy and international taxation issues, including their relationship with the mainland China. We invited 5 public finance economists from National Chengchi University of Taiwan. The result of this conference can be found on the web site of the School of International and Public Policy, Hitotsubashi University.