Comparative Research on Decision Making in Tax Reform

在本研究中，我们采用财政社会学的方法对税制改革的决策过程进行比较研究。在研究过程中，我们从历史和现实的角度考察了日本和其他国家的国税和地方税。我们通过访谈、主要文件研究和其他方式研究了税收政策制定和政府间财政关系。我们也在会议上发表了这项研究的结果，在期刊上发表了论文，并将它们组装成本研究报告的最终形式。本报告各节依次论述以下内容：1)研究概述描述了在财政过程研究中使用财政社会学方法时最关注的变量（Jinno Naohiko） 2)分析了2001年以来美国减税的政治经济学（Andrew DeWit） 3)分析了日本的财政政治，重点是既得利益者之间的冲突…更多的制度（Andrew DeWit） 4)分析了加拿大和日本的政府间税收分配和财政自治。以一般消费税为重点进行实证研究。本研究强调了两国在各自历史和制度特征背景下的政府间财政关系和税收政策制定（Ikegami Takehiko）。5)研究了美国和加拿大各自的税收负担、税收结构和“财政联邦制”，特别关注公民对公共部门、政治制度、历史背景和其他因素的评估(Ikegami Takehiko；（安德鲁·德威特）对日本和德国的税收和社会保障费进行了比较，并特别关注了老年人护理保险。在全球化背景下，德国的补贴原则和合作联邦制原则与日本的情况进行了对比，这些因素并不存在，也没有产生老年护理保险（Sasaki Norio） 7)。通过对美国、日本、德国和瑞典的案例进行仔细研究，发现税收负担和结构差异很大，并且在单一模式上没有趋同（Seven Steinmo）。少

In this research we have employed the fiscal sociology approach in order to conduct comparative research on the decision-making process of tax reform. In the course of this research, we have examined Japan and other countries' national and local taxation from the perspective of history and the present. We have examined tax-policymaking and intergovernmental fiscal relations via interviews, research on primary documents, and other means. We have also published the results of this research at conference, as papers in journals, and have assembled them in final form for this research report. In order, the sections of this report address the following : 1)the overview of the research depicts the variables of most concern when employing the fiscal sociology method in the study of fiscal processes (Jinno Naohiko) 2)an analysis of the political economy of tax cuts undertaken in the US since 2001 (Andrew DeWit) 3)an analysis of Japan's fiscal politics, centring on the clash among vested interes … More ts and institutions (Andrew DeWit) 4)an analysis of intergovernmental tax allocation and fiscal autonomy in Canada and Japan, with the general consumption tax as the focus of empirical study. This study highlights both countries' intergovernmental fiscal relations and tax policymaking in the context of their respective history and institutional characteristics (Ikegami Takehiko) 5)a study of the respective tax burdens, tax structures and "fiscal federalism" of America and Canada, with special attention to citizens' assessments of the public sector, political institutions, historical context, and other factors (Ikegami Takehiko, Andrew DeWit) 6)a comparison of Japanese and German taxation and social security fees, with special attention to elderly care insurance. In Germany, the principles of subsidiarity and cooperative federalism are contrasted with the Japanese case, where these factors do not exist and did not give rise to elderly care insurance (Sasaki Norio) 7)against the backdrop of globalization, close research using the cases of America, Japan, Germany and Sweden, shows that the tax burdens and structures vary greatly and that there is no convergence on a single model (Seven Steinmo). Less