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

本研究的目的是从财政的角度分析美国式福利国家在财政结构调整过程中的重要方面：一是降低与市场不符的税负，促进资本形成；冷战结束导致的国防削减也为减税提供了可能。第二，养老和医疗社会保险改革的尝试及其受挫过程是非常有趣的。它的挫折意味着，雇主提供的养老金和医疗保险仍然是美国式福利国家的支柱。对他们的税收优惠是联邦政府提供的最有效的手段。第三，在福利改革过程中，分权也受到关注。福利受益者被要求自立和自治，地方政府也被要求自立和自治。我对美国式福利国家的这些方面进行了分析，结果出版了五本书，如下所述。

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.