A Theoretical and Empirical Research on Public Choice of Tax System

本研究的目的是从理论上和实证上探讨现行税制是如何在集体决策过程中被决定的。1985年，我从理论上明确了公共选择方法的税收分析的特点，并与传统的税收经济学分析进行了对比，并起草了关于这一理论分析的讨论论文。我与庆应大学日本公共选择学会的成员讨论了我的论文。其中一篇论文发表在1986年的《日本经济学杂志》上，另一篇论文将在1987年发表在加藤博史教授61岁生日的论文《政治经济学论文集》上。在这项研究中，我对公众对税收规则的选择进行了计量研究。计量经济学著作的出版已经准备就绪。我计划在美国乔治梅森大学公共选择研究中心学习一年。该中心的总主任是布坎南教授，他曾在1986年获得诺贝尔经济学奖。我希望在今年夏天访问它，并促成这项研究。

The purpose of this research is to explore theoretically and empirically how the current tax system is decided in the collective decision-making process.In 1985, I theoretically made clear the characteristics of tax analysis from the Public Choice approach in contrast with the orthodox economic analyses of taxation, and drew up discussion papers on this theoretical analysis. I have discussed my papers with the members of Japan Public Choice Society at Keio University.One of these papers was published in Josai Journal of Economics in 1986, another paper will be collected in Essays on the Political Economy in honour of the 61st Birthday of Professor Hiroshi Kato in 1987. I have econometrically explored the public choice of tax rules in this research. The publication of the econometrical works has been prepared.I am planning to make one year study at the Center for Study of Public Choice, George Mason University in USA. The General Director of the Center is Professor Buchanan who won the Nobel Prize for economics in 1986. I wish to visit it in this summer and persue this research.