Tax and Fiscal Reforms in Asia: Responses to Aging Population and Globalization

在2007年度，我们继续进行了以公共援助为中心的社会保障问题和亚洲税制问题的研究。在社会保障方面，我们举办了4次关于公共援助的研讨会，并与日本和国外的研究人员进行了讨论。在此基础上，我们出版了《公共援助的经济分析》（东京大学出版社，2008年），对日本的情况进行了理论和实证研究。此外，2008年度在国际公共政策学院的课程中开设了“公共援助”系列讲座，以确保教育研究的反馈。在税收方面，2007年7月在北京举办了“中国企业税改革与转让定价"研讨会（一桥大学与中央财政经济大学联合举办）。用日文和中文编写了关于这次联合研讨会的报告。2007年9月，我们向在京都举行的国际财政协会年会的与会者分发了关于亚洲税收的小册子。2008年1月，我们举办了一个关于台湾税收政策和国际税收问题的会议，包括他们与中国大陆的关系。我们邀请了台湾国立政治大学的5位公共财政经济学家。会议的结果可在一桥大学国际公共政策学院的网站上查阅。

In FY2007, we continued our research on social security issues, particularly on public assistance, and on taxation issues in Asia.On social security, we held four seminars on public assistance and had discussions with researchers in Japan and from abroad. Based on these discussions, we published a book titled as "Economic Analysis of Public Assistance"(2008, Tokyo University Press), in which we tried to advance theoretical and empirical study on the situation in Japan. We also set up a series of lectures on public assistance in the curriculum of the School of International and Public Policy in FY2008 to ensure feedback of research on education.On taxation, we had a joint seminar(held by Hitotsubashi University and Central Fiscal and Economic University of China)on the recent Chinese corporate tax reform and transfer pricing issues in Beijing in July 2007. A report on this joint seminar, written in both Japanese and Chinese languages, was produced. In September 2007, we distributed our booklet on Asian taxation to participants to the annual meeting of International Fiscal Association held in Kyoto. In January 2008, we had a conference on Taiwanese tax policy and international taxation issues, including their relationship with the mainland China. We invited 5 public finance economists from National Chengchi University of Taiwan. The result of this conference can be found on the web site of the School of International and Public Policy, Hitotsubashi University.