American-Model Welfare s State : Fiscal Structuring and Market Logic

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The purpose of the research project is to analyze, from the fiscal viewpoint, the important aspects of American-model welfare state in the fiscal restructuring process.First, the tax burdens, which are inconsistent with market, should be cut for capital formation acceleration. The defense cut, which was induced by the end of Cold War, also made tax cut possible.Second, the attempt to reform the social insurance of pension and health care and its setback process is very interesting point. Its setback means that employers-provided pension and health insurance remain as the backbone of American-model welfare state. The tax preference for them is the most functional means provided by federal government.Third, in the welfare reform process, decentralization also attracted attention. The welfare beneficiary is requested self-support and autonomy, in the same way, the local governments are requested self-support and autonomy.I analyzed these aspects of American-model welfare state, and as the result, five books were published as described below.