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The New Political Economy of Japanese-type Tax Policies

日本式税收政策的新政治经济学

基本信息

批准号：
15530220
负责人：
AKAISHI Takatsugu
金额：
$ 1.86万
依托单位：
University of Nagasaki
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2005
项目状态：
已结题

项目摘要

The purpose of this research is to closely examine the structure and evolution of Japanese tax policy system to give us a better understanding of what specific choices are being made in the context of incentives/constraints variables, such as disaffection with current tax structures, increased international competition, extant political and policy commitments, and demographic changes, has shaped and why. The results brought from this research are as follows ;(1)According to macro-statistical analyses of tax revenues across OECD countries, there has in fact no statistically meaningful international trend toward lowering tax burdens. Nor has there been much convergence in the structure of tax regimes in these countries.(2)The institutional configuration of national politics, including electoral system, shapes people's perceptions of their interests and political strategies. Despite global pressures for a convergent race to the bottom, these institutions sustain and perpetuate tax regimes.(3)The manner in which social actors are organized, the social actors between the state and these social actors, and the historical path by which both the institutions and the preferences of actors are framed affect how they perceive their interests around issues of-taxation and thus the sorts of tax policies they are willing to support.(4)In Japan, the LDP has arranged a series of social contracts with their interest groups to collect their supports under the single non-transferable vote (SNTV) system. However, the SNTV system has prevented political elites from imposing short-term costs on citizens, thereby hindering the expansion of social programs that would benefits these same citizens.(5)The producer-oriented policies emphasized in the context of Japanese institution have prevented citizens from better understanding of government's redistributive functions. As a result, the Japanese government has failed to raise the revenue needed to fund an expanded social welfare state.

本研究的目的是通过对日本税制的结构和演变进行深入分析，了解在对现行税制不满、国际竞争加剧、政治和政策承诺、人口结构变化等激励/约束变量的背景下，日本税制的具体选择及其原因。本研究得出的结果如下：（1）根据经合组织国家税收收入的宏观统计分析，实际上没有统计上有意义的国际降低税收负担的趋势。这些国家的税收制度结构也没有多少趋同之处。（2）包括选举制度在内的国家政治的制度结构决定了人们对其利益和政治战略的看法。尽管全球面临着趋同逐底竞争的压力，但这些机构维持并延续了税收制度。（3）社会行动者的组织方式、国家与这些社会行动者之间的社会行动者以及制度和行动者偏好的历史路径影响了他们如何看待他们在税收问题上的利益，从而影响了他们愿意支持的税收政策。(4)In在日本，自民党与其利益集团安排了一系列社会契约，以收集他们在单一不可转移投票（SNTV）制度下的支持。然而，SNTV系统阻止了政治精英将短期成本强加给公民，从而阻碍了有利于这些公民的社会项目的扩展。（5）日本制度背景下强调的生产者导向政策阻碍了国民对政府再分配职能的理解。因此，日本政府未能筹集到扩大社会福利国家所需的财政收入。