A Theoretical and Empirical Research on Public Choice of Tax System

税制公共选择的理论与实证研究

• 批准号: 60530053
• 负责人: YOKOYAMA Akira
• 金额: $ 0.64万
• 依托单位: Josai University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for General Scientific Research (C)
• 财政年份: 1985
• 资助国家: 日本
• 起止时间: 1985 至 1986
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-60530053/
• 关键词: Tax system; Tax reform; Public choice; Constitutional contracts; Representative democracy; Collective decision-making; Leviathan; レント・シーキング

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.

本研究的目的是从理论和实证上探讨现行税制是如何在集体决策过程中决定的。1985年，我从理论上明确了从公共选择方法进行税收分析的特点，并与正统的税收经济分析进行了对比，编写了关于这一理论分析的讨论论文。我与庆应义塾大学的日本公共选择学会的成员讨论了我的论文，其中一篇论文于1986年发表在《Josai Journal of Economics》上，另一篇论文将于1987年为纪念加藤弘教授61岁生日而收录在《Essays on the Political Economy》中。本文从计量经济学的角度探讨了税收规则的公共选择问题。我的计量经济学著作已经准备好出版，我计划在美国乔治梅森大学公共选择研究中心学习一年。该中心的总干事是1986年获得诺贝尔经济学奖的布坎南教授。我希望在今年夏天去参观它，并继续这项研究。

项目成果

横山彰: 城西経済学会誌. 22. 139-184 (1986)

横山晃：城西经济学会杂志 22. 139-184 (1986)。

横山彰: 城西経済学会誌. 23. (1987)

横山明：城西经济学会杂志 23。（1987）

Naomi Maruo (ed.): Yuhikaku, Tokyo, Japan. Essays on the Political Economy in honour of the 61st Birthday of Professor Hiroshi Kato, forthcoming (1987)

Naomi Maruo（编辑）：Yuhikaku，东京，日本。

丸尾直美: "加藤寛先生還暦記念論文集 (税制の公共選択分析)" 有斐閣, (1987)

丸尾直美：《加藤博 60 周年纪念论文集（税收制度的公共选择分析）》 Yuhikaku，（1987 年）

Akira Yokoyama: "Modern Theories of Taxation : A Survey" Josai Journal of Economics. 22. 139-184 (1986)

横山晃：“现代税收理论：一项调查”城西经济学杂志。