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Re-examination of Reliability and Validity of the 'National Burden Ratio' as the Economic-policy Index

重新审视“国民负担率”作为经济政策指标的可靠性和有效性

基本信息

批准号：
16530219
负责人：
MIYAJIMA Hiroshi
金额：
$ 0.64万
依托单位：
Waseda University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2004
资助国家：
日本
起止时间：
2004 至 2005
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-16530219/
关键词：
public finance social security macro-economics

项目摘要

1.Reliability and validity of the so-called 'national burden ratio' (the ratio of taxes and social security contributions to national income) are deteriorated, in the existing calculation method of the ratio, mainly due to inconsistent treatments of indirect taxes. First, in spite of including indirect taxes in national burden(numerator), these are excluded in national income at factor cost(denominator). In consequence the ratio is simply overestimated in comparison with using national income at market price including indirect taxes as denominator. Second, though the system of taxation and the system of national accounts are considerably different in defining indirect taxes, the former definition is adopted in calculating national burden Therefore, in the calculation the ratio, national income at market price and the SNA's definition of indirect taxes should be consistently adopted to improve reliability and validity of the economic-policy index.2.In definition of the so-called 'latent … More national burden ratio' as a proxy-index of present value of 'national burden ratio', budget deficits ratio of the general government are added to the national burden ratio. However a portion of budget deficits equivalent to public-works(productive-purpose) debts in legislative terms or the excess of investments over savings in capital-account of general government in economic terms should be excluded, because it is supposed to have tangible security such as immovable and financial assets.3.An impact of relations between taxation and social security upon the national burden ratio depends on tax-treatment of the social security benefits and burdens(contributions), which is basically classified into three types : tax-deduction of contributions, full-taxation, of benefits, and tax-exemption of benefits. Among them, in terms of an impact of raising the ratio, tax-deduction of contributions represented by the U.S has the weakest impact, and full-taxation of benefits represented by Nordic countries has the strongest impact. This conclusion suggests that if taxation of social security benefits is strengthened in Japan on the ground of raising revenue and/or improving fairness, the substantial rise in the national burden ratio will be inevitable.4.In view of the substantial rise in the national burden ratio mentioned above, the target index of economic-policy which should be controlled is not the national burden ratio, but the ratio of economic burden(tax burden and social security contribution on labor and capital contributing directly to productive economic activities). Less

1.现有的“国民负担率”（税收和社会保障缴费占国民收入的比例）计算方法中，所谓“国民负担率”的可靠性和有效性有所恶化，主要原因是间接税的处理不一致。首先，尽管间接税包括在国民负担（分子）中，但这些税在按要素成本计算的国民收入（分母）中被排除在外。因此，与使用包括间接税在内的按市场价格计算的国民收入作为分母相比，这一比率被高估了。第二，虽然税制和国民经济核算体系对间接税的定义有很大的不同，但在计算国民负担时采用的是税制的定义，因此，在计算比率时，应统一采用按市场价格计算的国民收入和SNA对间接税的定义，以提高经济政策指标的可靠性和有效性 ...更多信息 “国民负担率”作为“国民负担率”现值的代理指标，一般政府的预算赤字率被加到国民负担率中。然而，相当于公共工程的一部分预算赤字（生产目的）债务在立法上或在经济上一般政府资本账户中投资超过储蓄的部分应排除在外，税收与社会保障的关系对国家负担率的影响取决于税收的性质，税收与社会保障的关系对国家负担率的影响取决于税收的性质，税收与社会保障的关系对国家负担率的影响取决于税收的性质，税收与社会保障的关系对国家负担率的影响取决于税收的性质。社会保障福利和负担（缴款）的处理，基本上分为三类：缴款减税、福利全额征税和福利免税。其中，就提高比率的影响而言，以美国为代表的缴费减税影响最小，以北欧国家为代表的福利全额征税影响最大。这一结论表明，如果日本以增加财政收入和/或改善公平为理由，加强对社会保障福利的征税，国民负担率的大幅上升将是不可避免的。4.鉴于上述国民负担率的大幅上升，应该控制的经济政策目标指标不是国民负担率，而是经济负担的比率（对直接贡献于生产性经济活动的劳动和资本的税收负担和社会保障缴款）。少