環境税を活用した社会保障改革:失業と経済成長への影響

利用环境税进行社会保障改革：对失业和经济增长的影响

• 批准号: 17730131
• 负责人: 小野 哲生
• 金额: $ 2.24万
• 依托单位: Osaka University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2005
• 资助国家: 日本
• 起止时间: 2005 至 2007
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-17730131/
• 关键词: Environmental tax; Revenue-neutral reform; Involuntary unemployment; Intergenerational trade-off; Overlapping generations; Union wage setting; Intragenerational trade-off; Public pension; Environmental tax reform; Unemployment insurance; Economi

本年度は,税収中立改革が失業,環境,世代間および世代内の厚生に与える効果を分した.具体的な分析の枠組みは以下のとおりである.Diamndタイプの世代重複モデルに(i)資本の外部不経済および(ii)組合の独占的な賃金決定による失業の存在を導入し,税収中立の制約のもとで,労働税減税と環境税導入をセットにした改革(税収中立改革)が失業,環境,世代間および世代内厚生に与える影響を分析した.分析の結果,次のことが明らかになった.(i)税収中立改革は,雇用と環境の改善をもたらす.(ii)定常状態に注目すると,税収中立改革はある条件のもとで失業者,就業者の非環境効用(消費からの効用)を改善する.(iii)税収中立改革を開始した時点の老年世代に注目すると,環境税導入がもたらす利子率の低下によって彼らが受け取る貯蓄のリターンが低下し,老年世代の非環境効用が低下する.これらの結果は,税収中立改革が世代内の厚生改善には成功するが,世代間トレードオフをもたらすことを示している.この研究結果は,先行研究のChirolue-Assouline and Fodha(2005,Environmental and Resource Economics)と大きく異なる.彼らの分析では,環境税改革開始時の老年世代の厚生も改善することが示されており,改革はある条件のもとで世代間公平性を維持することが指摘されていた.彼らの研究との違いは,外部不経済の仮定が異なることによる.彼らは家計の消費が外部不経済をもたらすと仮定しているため,消費に対する環境税の導入は,老年世代の貯蓄リターンに影響をもたらさなかった.それに対して本研究では,企業が投入する資本が外部不経済をもたらすと仮定しており,資本に対する環境課税が資本の限界生産性を通じて利子率の低下をもたらすことが示された.

This year, the reform of tax neutrality has lost its job, the environment, and the benefits of health care and health care have been divided between generations. Specific analysis groups include the following tax payouts. Diamnd tax accounts have been rewarded for generations. (I) Capital external non-profit accounts (ii) exclusive pension decisions on unemployment benefits exist income taxes, tax neutrality policies, tax neutrality policies, environmental taxes, tax neutrality reform, tax neutrality reform. There is an analysis of the relationship between generations and families within generations. After analyzing the results, the results show that the tax neutrality reform (I) tax neutrality reform, employment of tax neutrality reform (ii), tax neutrality reform (tax neutrality), tax neutrality reform (tax neutrality), tax neutrality reform, tax neutrality reform, tax neutrality The profit rate of environmental tax income tax is low, while that of the elderly is lower than that of the elderly generation. The results showed that the tax neutrality reform and the improvement of health care within generations were successfully successful, and the intergenerational health care and improvement policies were successful, and the intergenerational health care reform was successful. According to the results of the study, we first studied the results of the study of Chirolue-Assouline and Fodha (2005 department environmental and Resource Economics). At the beginning of the environmental tax reform, it is necessary to improve the health care of the elderly, to reform the conditions of the environment tax, to maintain the fairness between generations, and to criticize the health of the elderly. The other side of the market is to study the situation, and the external situation is very important. He is responsible for the income of the environmental tax income of the consumer, the elderly, the elderly, and the elderly. In the course of this study, enterprises invest in the environmental tax capital limit, the profit rate is low and the profit rate is low.