JaLCDOI 10.18926/OER/54157
Title Alternative A Study of Assistance on Supporters of Regional Revitalization and Their Retention: “Local Community Revitalizing Troops” Project and Community Sustainability
FullText URL oer_047_3_001_027.pdf
Author Nakao, Hiroyuki| Hirano, Masaki|
Publication Title 岡山大学経済学会雑誌
Published Date 2016-03-19
Volume volume47
Issue issue3
Start Page 1
End Page 27
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2016 岡山大学経済学会
File Version publisher
NAID 120005740495
JaLCDOI 10.18926/OER/54144
Title Alternative Trends in Okayama Prefectural Finance after the Japanese asset price bubble: A review of financial conditions during the Nagano and Ishii administrations
FullText URL oer_047_2_053_080.pdf
Author Kameyama, Teiji| Hirano, Masaki|
Publication Title 岡山大学経済学会雑誌
Published Date 2016-02-23
Volume volume47
Issue issue2
Start Page 53
End Page 80
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2016 岡山大学経済学会
File Version publisher
NAID 120005740484
JaLCDOI 10.18926/OER/51693
Title Alternative A Study on the Expiration of the Calculation upon Mergers of Local Tax Allocation - Do Intergovernmental Fiscal Relations Keep Working? -
FullText URL oer_045_2_059_085.pdf
Author Ota, Yuji| Hirao, Masaki|
Publication Title 岡山大学経済学会雑誌
Published Date 2013-09-20
Volume volume45
Issue issue2
Start Page 59
End Page 85
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2013 岡山大学経済学会
File Version publisher
NAID 120005326907
JaLCDOI 10.18926/OER/48233
Title Alternative A Study on the Economic Effects of Public Debt in Japan
FullText URL oer_043_4_065_086.pdf.pdf
Author Hirano, Masaki|
Publication Title 岡山大学経済学会雑誌
Published Date 2012-03-15
Volume volume43
Issue issue4
Start Page 65
End Page 86
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2012 岡山大学経済学会
File Version publisher
NAID 40019237913
JaLCDOI 10.18926/OER/47298
Title Alternative A Study on the Expansion of Public Expenditure in Japan
FullText URL oer_043_3_029_048.pdf
Author Hirano, Masaki|
Publication Title 岡山大学経済学会雑誌
Published Date 2011-12-01
Volume volume43
Issue issue3
Start Page 29
End Page 48
ISSN 0386-3069
language 日本語
Copyright Holders Copyright © 2011 岡山大学経済学会
File Version publisher
NAID 40019162534
JaLCDOI 10.18926/OER/41094
Title Alternative A Study on the Priority of Public Policy in Local Government
FullText URL oer_042_3_013_044.pdf
Author Hirano, Masaki| Taniguchi, Keizo|
Publication Title 岡山大学経済学会雑誌
Published Date 2010-12-25
Volume volume42
Issue issue3
Start Page 13
End Page 44
ISSN 0386-3069
language 日本語
Copyright Holders 岡山大学経済学会
File Version publisher
NAID 120002689798
JaLCDOI 10.18926/OER/40606
FullText URL oer_034_4_007_023.pdf
Author Hirano, Masaki|
Abstract This thesis will examine the economic and financial environment of the previous and current financial aggravation terms through macroeconomic data, namely, balance of saving and investment classified by institutional sectors in system of national accounts. It will also consider how far the concept of the burden of the public debt is applicable to Japanese actual economy. As long as measured by ex−post macroeconomic data, system of national accounts, though, there are a lot of possibilities of evaluating the burden and it cannot be exactly said which evaluation such as neutrality theorem is both realistic and appropriate. However, the current financial aggravation term, compared with the previous term, seems to cope insufficiently with household financial deficit as far as mutual action about saving between each institutional sector is concerned. Although there is no need to say that further empirical analyses are essential, this includes important suggestions for examining the problems involved in the burden of the public debt. Firstly, incorporated business benefit trend in this prolonged period of economic slump is a critical factor. Secondly, taxation system and political and economic structure have more and more impact on household saving. Thirdly, it has become essential to show specific ways to fiscal reconstruction with social security−related expenditure at its core, in order for household to adapt rationally to fiscal deficit. Therefore, it will be more crucial in further empirical analyses on the burden of the public debt to take into consideration these three points : benefit trend of incorporate business, political and economic structure, and policy operation such as public finance correction.
Publication Title 岡山大学経済学会雑誌
Published Date 2003-03-10
Volume volume34
Issue issue4
Start Page 7
End Page 23
ISSN 0386-3069
language 英語
File Version publisher
NAID 120002647284
JaLCDOI 10.18926/OER/40543
Title Alternative A Study of the Systematic Problems of the General Consumption Tax and Tax Profits
FullText URL oer_036_4_167_179.pdf
Author Hirano, Masaki|
Publication Title 岡山大学経済学会雑誌
Published Date 2005-03-10
Volume volume36
Issue issue4
Start Page 167
End Page 179
ISSN 0386-3069
Related Url http://www.e.okayama-u.ac.jp/gakkai/
language 日本語
File Version publisher
NAID 120002576164
JaLCDOI 10.18926/OER/12398
Title Alternative A Study of Tax Reform on the Family Income and Expenditure Survey
FullText URL 38_3_001_022.pdf
Author Hirano, Masaki|
Abstract 財政制度の基本は租税制度であり,租税制度は歴史的かつ社会経済的な産物でもある。このため,各時代の社会経済情勢の変化に応じて,財政制度全般が変容を余儀なくされるとともに,租税制度もその変革が求められる。事実,戦後の租税制度は社会経済情勢の変化に対応して,累次にわたって改 革が実施されてきた。現在でも,財政健全化のための一応の目途を早期につけるために,財政制度全般を抜本的に見直し,歳出・歳入両面での一体改革を目指す議論が活発に行われている。具体的には,財政悪化に歯止めをかけるため,2010年代の初頭に財政健全化指標の一つであるプライマリー・ バランス(基礎的財政収支)を黒字化する必要があり,そのためには歳出削減だけでは限界であり,増税,例えば消費税率の引上げはやむを得ないとの見方が拡がっている。また,この消費税率の引上げによる財源は少子高齢化の進展に伴い急増すると見込まれる社会保障費に充当すべきであるとい う,消費税の「福祉目的税化」の議論もある。 ところで,わが国で財政事情が極端に悪化している主因はバブル崩壊以降の景気悪化に伴う税収の落込みや累次にわたる景気対策に加えて,少子高齢化の進展に伴う社会保障費の増加をはじめとした歳出規模の大きさに比較して租税負担の規模が相対的に小さいことが挙げられる。例えば,わが国の 租税負担率を他の主要先進国と比較してみると,わが国はアメリカと同様に低い水準にある。これは現在世代が政府から提供された便益の大きさに応じた租税負担を行わず,巨額な財政赤字という形で将来世代にその負担を先送りしているからである。今後,少子高齢化が一層進展すれば,社会保障費 が急増することは間違いなく,それに応じて租税負担の更なる上昇は不可避であると考えられる。とりわけ,主要先進国の中でも税率が低く,安定的な財源が見込まれる消費税は増税の対象になりやすい。しかし,所得税が税負担の累進性という租税の所得再分配機能を強く持っているのに対して, 消費税には税負担の逆進性という所得再分配機能を弱める働きがある。所得格差に関する議論が高まっている中で,家計への影響力が大きい所得税と消費税の所得再分配機能をどのように考えるべきであろうか。以下では,総務省(旧総務庁)の『家計調査』の中の「勤め先収入」(給与(勤労)所得,勤労者世帯)における所得格差と租税負担率に焦点を当てることで,戦後の所得税や消費税における所得再分配機能を検証したものである。この所得再分配機能の検証結果を踏まえたうえで,戦後の税制改革,とりわけ現行の所得税制を形成したと考えられる1980年代の抜本的な税制改革(租税政策)の背景を概観することによって,今後の税制改革の視点を提供したい。
Abstract Alternative According to “ANNUAL REPORT ON THE FAMILY INCOME AND EXPENDITURE SURVEY”published by Ministry of Internal Affairs and Communications, Gini coefficient shows an upper trend slightly recently, which means that personal income distribution has widened. Tax burden ratio including personal income tax and consumption tax (value−added tax) seems to become flat even among income classes. This means that income redistribution function has weakened. The main reason is that domestic and overseas movement toward tax reform has a strong influence in 1980s. In short, among tax principles such as “fairness (equity)”, “economic growth (neutrality)” and “simplicity”, tax policy which emphasized particularly on the principle of economic growth has been taken. In other words, tax policy which regards “vertical equity” as lower compared with economic growth has been taken, for common sense of the uniform self perception of middle−class status prevailed in those days. As a view of tax reform from now on, a sharper shaped pattern of marginal tax rates is desirable. Also, it will be more important to take tax measures to abate a sense of tax burden.
Publication Title 岡山大学経済学会雑誌
Published Date 2006-12
Volume volume38
Issue issue3
Start Page 1
End Page 22
ISSN 03863069
language 日本語
Copyright Holders 岡山大学経済学会
File Version publisher
NAID 120002304808