A Theoretical and Empirical Research on Public Choice of Tax System

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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.