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Comparative Research on Decision Making in Tax Reform

税制改革决策比较研究

基本信息

批准号：
15330061
负责人：
JINNO Naohiko
金额：
$ 3.01万
依托单位：
The University of Tokyo
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2005
项目状态：
已结题

项目摘要

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

在本研究中，我们运用了财政社会学的方法，对税制改革的决策过程进行了比较研究。在研究过程中，我们从历史和现实的角度考察了日本等国家的国税和地方税。我们通过访谈、对主要文件的研究和其他方式研究了税收政策制定和政府间财政关系。我们还在会议上发表了这项研究的结果，作为论文发表在期刊上，并将它们汇编成本研究报告的最终形式。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令人关注的变量(真野直彦)2)对2001年以来美国减税的政治经济学分析(安德鲁·德维特)3)日本财政政治分析，集中在既得利益者之间的冲突…分析加拿大和日本的政府间税收分配和财政自主，并将一般消费税作为实证研究的重点。5)研究美国和加拿大各自的税负、税收结构和“财政联邦制”，特别注意公民对公共部门、政治体制、历史背景和其他因素的评估(池上武彦、安德鲁·德维特)6)比较日本和德国的税收和社会保障费用，并特别注意老年护理保险。在德国，辅助性和合作联邦主义的原则与日本的情况形成了对比，在日本，这些因素不存在，也没有产生老年护理保险(Sasaki Norio)7)在全球化的背景下，使用美国、日本、德国和瑞典的案例进行的密切研究表明，税收负担和结构差异很大，而且不存在单一模式(Seven Steinmo)的趋同。较少

项目成果

期刊论文数量（62）

专著数量（0）

科研奖励数量（0）

会议论文数量（0）

专利数量（0）

Breaking with the Pension-Dependent " Society

与依赖养老金的社会决裂

DOI：
发表时间：
2004
期刊：
影响因子：
0
作者：
Jinno Naohiko;et al.
通讯作者：
et al.

German Fiscal Sociology's Influence on Japan

德国财政社会学对日本的影响

DOI：
发表时间：
2005
期刊：
Essays on Fiscal Sociology (Jurgen Backhaus (ed.))(Frankfurt am Main : Peter Lang)
影响因子：
0
作者：
西口清勝;武田晴人;Sasaki Norio
通讯作者：
Sasaki Norio

「三位一体の改革」の今日と明日

“三位一体改革”的今天和明天