Updated on 2024/02/15

写真a

 
KUNIEDA Shigeki
 
Organization
Faculty of Law Professor
Other responsible organization
International Business Transaction Law Course of Graduate School of Law, Master's Program
International Business Transaction Law Course of Graduate School of Law, Doctoral Program
Contact information
The inquiry by e-mail is 《here
External link

Degree

  • Ph.D. (Economics) ( Harvard University, Graduate School of Arts and Sciences (Economics) )

Education

  • 1989.10
     

    ハーバード大学大学院   経済学研究科   doctor course   completed

  • 1984.3
     

    The University of Tokyo   Faculty of Economics   graduated

  • 1980.3
     

    埼玉県立浦和高校   graduated

Research History

  • 2018.4 -  

    中央大学法学部教授

  • 2005.4 - 2018.3

    一橋大学国際・公共政策大学院(兼 経済学研究科)准教授

  • 2015.4 -  

    東京大学法学部非常勤講師

  • 2000.8 - 2005.3

    一橋大学大学院国際企業戦略研究科准教授

  • 1998.8 - 2000.7

    大阪大学大学院経済学研究科准教授

  • 1984.4 - 1998.7

    大蔵省(現財務省)勤務

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Professional Memberships

  • American Economic Association

  • 日本経済学会

  • 日本財政学会

  • International Institute of Public Finance

Research Interests

  • 財政学

  • マクロ経済学

Research Areas

  • Humanities & Social Sciences / Public economics and labor economics  / Public finance/Public economy

  • Humanities & Social Sciences / Economic theory  / 理論経済学

Papers

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Books

  • 企業課税をめぐる最近の展開

    國枝繁樹( Role: Contributor第3章 企業貯蓄と税制:予備的考察)

    日本証券経済研究所  2020.6 

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    Responsible for pages:50-90頁   Language:Japanese   Book type:Scholarly book

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  • 現代租税法講座第1巻 理論・歴史

    ( Role: Contributor第9章 租税法と公共経済学)

    日本評論社  2017.5 

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    Responsible for pages:237-267頁   Language:Japanese   Book type:Scholarly book

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  • リスクと税制

    ( Role: Contributor第2章 バブルと税制:再考)

    日本証券経済研究所  2016.11 

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    Responsible for pages:25-44頁   Language:Japanese   Book type:Scholarly book

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  • 金融税制と租税体系

    証券税制研究会( Role: Joint author担当:第7章 行動経済学と金融税制)

    日本証券経済研究所  2014.10 

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  • ブリーリー・マイヤーズ・アレン著 コーポレート・ファイナンス(第10版)(上下)

    國枝繁樹, 藤井眞理子( Role: Supervisor (editorial)担当:全体(共監訳))

    日経BP社  2014.6 

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  • 証券税制改革の論点

    証券税制研究会( Role: Joint author担当:第1章 金融危機後の金融関連税制)

    日本証券経済研究所  2012.9 

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  • 資産所得課税の新潮流

    証券税制研究会( Role: Joint author担当:第1章 ニュー・ダイナミック・パブリック・ファイナンスと資本課税)

    日本証券経済研究所  2010.9 

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  • バブル/デフレ期の日本経済と経済政策5:財政政策と社会保障

    井堀利宏その他( Role: Joint author担当:第9章 税制)

    慶応義塾大学出版会  2009.12 

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  • 金融所得課税の基本問題

    証券税制研究会( Role: Joint author担当:第2章 金融サービスに対する消費課税のあり方について)

    日本証券経済研究所  2008.9 

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  • 生活保護の経済分析

    阿部彩, 國枝繁樹, 鈴木亘, 林正義( Role: Joint author担当:第2章 公的扶助の経済理論Ⅰ:公的扶助と労働供給|rn|担当:第3章 公的扶助の経済理論Ⅱ:公的扶助と公的年金)

    東京大学出版会  2008.3 

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  • 経済格差の研究

    貝塚啓明その他( Role: Joint author担当:第8章 相続税と経済格差)

    中央経済社  2006.12 

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  • 企業行動の新展開と税制

    証券税制研究会( Role: Joint author担当:第4章 業績連動型報酬と税制)

    日本証券経済研究所  2006.9 

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  • 日本の財政改革

    青木昌彦その他( Role: Joint author担当:第9章 税制改革の政治経済学)

    東洋経済新報社  2004.12 

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MISC

  • 調査報告書:公的年金積立金運用のあり方について:予備的考察

    2015.9

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:全銀協金融調査研究会  

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  • 消費増税延期と財政(中):党利党略優先、再建遅れも

    2014.12

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:日本経済新聞  

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  • 調査報告書:安全資産としての国債

    2014.9

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  • 法人税率引き下げ今は効果なし

    2014.6

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    Language:Japanese   Publishing type:Article, review, commentary, editorial, etc. (other)   Publisher:週刊エコノミスト  

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  • 税収が上がる企業課税とは何か 投資減税後に法人税率の引き下げを (特集 消費税、相続税から社会保険料まで 大増税が来る!!) -- (増税ニッポンの未来を知る)

    國枝 繁樹

    週刊東洋経済 = Weekly toyo keizai   ( 6507 )   54 - 55   2014.2

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    Language:Japanese   Publisher:東洋経済新報社  

    CiNii Books

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  • 投資減税後に法人税率の引下げを

    2014.2

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  • 世代会計の導入が不可欠

    92 ( 3 )   78 - 79   2014.1

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  • 「慎重」見通しで財政再建を 消費増税後の課題(下) (経済教室)

    2013.10

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  • 消費増税を考える4:低所得者への配慮視野へ (経済教室)

    2010.3

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  • 調査報告書:公的金融の現代的役割について

    2009.9

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  • 米オバマ政権の税制改革:所得の再分配を重視 (経済教室)

    2009.4

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  • 公的扶助政策の経済効果 (特集 社会保障のあり方)

    國枝 繁樹

    ESP   ( 520 )   43 - 46   2009.3

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    Language:Japanese   Publisher:経済企画協会  

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  • 財源確保 慎重予測前提に (経済教室)

    2007.11

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  • 調査報告書:我が国の金融税制のあり方について

    2007.9

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  • インタビュー:成長を考える 識者に聞く

    2006.12

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  • コーポレート・ファイナンスと税制

    国枝 繁樹

    租税研究   ( 676 )   44 - 53   2006.2

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    Language:Japanese   Publisher:日本租税研究協会  

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  • 消費税の目的税化について (特集 消費税改革の主旋律)

    国枝 繁樹

    税研   16 ( 2 )   60 - 67   2000.9

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    Language:Japanese   Publisher:日本税務研究センター  

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  • 「特定目的会社による特定資産の流動化に関する法律」およびその関係法律の整備法の概要

    国枝 繁樹

    旬刊金融法務事情   46 ( 21 )   6 - 19   1998.8

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    Language:Japanese   Publisher:金融財政事情研究会  

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Presentations

  • A Price Discrimination Model of Digital Taxation

    2022.10 

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  • "Modern Money Theory" as the Ricardian Equivalence with Seigniorage under a Liquidity Trap

    International Institute of Public Finance (IIPF)  2022.8 

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  • A Price Discrimination Model of Digital Taxation

    International Institute of Public Finance (IIPF)  2022.8 

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  • A Price Discrimination Model of Digital Taxation International conference

    International Conference on Public Economic Theory (PET2022)  ( フランス・マルセイユ )   2022.6 

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  • 国際的なデジタル課税の理論的基礎:個人情報を利用した価格差別の場合

    日本経済学会春季大会(オンライン)  2022.5 

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  • An Exploration of the Relation among Financial Literacy, Numeracy, Overconfidence and Risk Asset Investment of the Aged in Japan

    國枝繁樹

    第78回日本財政学会(オンライン)  ( オンライン )   2021.10 

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  • An Exploration of the Relation among Financial Literacy, Numeracy, Overconfidence and Risk Asset Investment of the Aged in Japan

    國枝繁樹

    日本経済学会秋季大会2021 (オンライン)  2021.10 

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  • The Effects of Numeracy and Risk Aversion on Portfolio Choice of the Aged and Their Implications on Capital Income Tax Policy in Japan International conference

    Shigeki Kunieda

    International Institute of Public Finance Annual Congress 2021 (online)  ( Online )   2021.8  International Institute of Public Finance

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  • Modern Monetary Theory as the Ricardian Equivalence with Seigniorage in a Liquidity Trap

    國枝繁樹

    第77回日本財政学会(オンライン)  2020.10 

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  • Modern Monetary Theory as the Ricardian Equivalence with Seigniorage in a Liquidity Trap

    國枝繁樹

    日本経済学会秋季大会(オンライン)  2020.10 

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  • The Effects of Numeracy and Risk Aversion on Portfolio Choice of the Aged and Their Implications on Capital Income Tax Policy in Japan

    國枝繁樹

    日本経済学会春季大会(オンライン)  2020.5 

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  • The Effects of Numeracy and Risk Aversion on Portfolio Choice of the Aged in Japan International conference

    World Fianance Banking Symposium (University of Delhi)  2019.12 

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  • The Effects of Numeracy and Risk Aversion on Portfolio Choice of the Aged and Their Implications on Capital Income Tax Policy in Japan

    第76回日本財政学会(横浜国立大学)  2019.10 

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  • GDP-linked Bonds in Japan and Their Implications on Public Pension Policy International conference

    Shigeki Kunieda

    75th Annual Congress of the International Institute of Public Finance (IIPF 2019)  ( University of Glasgow )   2019.8  International Institute of Public Finance (IIPF)

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  • Speculative Bubbles and Tax Policy International conference

    Shigeki Kunieda

    75th Annual Congress of the International Institute of Public Finance (IIPF 2019)  ( University of Glasgow )   2019.8  International Institute of Public Finance (IIPF)

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  • The Effects of Numeracy and Risk Aversion on Portfolio Choice of the Aged and Their Implications on Capital Income Tax Policy in Japan International conference

    Shigeki Kunieda

    International Conference on Public Economic Theory (PET) 2019  ( University of Strasbourg )   2019.7 

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  • GDP-linked Bonds in Japan and Their Implications on Public Pension Policy

    國枝繁樹

    日本経済学会2019年度春季大会  ( 武蔵大学 )   2019.6  日本経済学会

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  • 高齢者の資産選択と税制

    第75回日本財政学会  ( 香川大学 )   2018.10 

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  • GDP-linked Bonds in Japan and Their Implications on Public Pension Policy International conference

    International Conference on Public Economic Theory (PET2018 Hue)  ( ベトナム フエ )   2018.6  Association of Public Economic Theory

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  • Taxes and the Debt Policy of Japanese Firms International conference

    World Finance Confrence  ( イタリア カリアリ大学 )   2017.7 

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  • Magical Economic Policy: An Explanation of Fiscal Fatigue

    International Institute of Public Finance  2016.8 

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  • Speculative Bubbles and Tax Policy

    International Institute of Public Finance  2016.8 

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  • Fiscal Policy in a Rare Disasters Model: Bohn meets Barro in Japan

    International Institute of Public Finance  2015.8 

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  • Is Alesina's Augment on the Tax-Spending Mix in Fiscal Consolidation Applicable to Japan?

    International Institute of Public Finance  2015.8 

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  • Is Alesina's Augment on the Tax-Spending Mix in Fiscal Consolidation Applicable to Japan?

    Public Choice Society  2015.3 

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  • Rare Disasters and Fiscal Policy: Bohn meets Barro in Japan

    Association of Public Economic Theory  2014.7 

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  • Why are Magical Economic Policies Chosen?

    Public Choice Society  2014.3 

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  • Why are Magical Economic Policies Chosen?

    International Institute of Public Finance  2013.8 

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  • Speculative Bubbles and Tax Policy

    International Institute of Public Finance  2011.8 

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  • Japanese Firm's Debt Policy and Tax Policy

    Shigeki Kunieda, Junichiro Takahata, Haruna Yada

    International Institute of Public Finance  2010.8 

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Awards

  • 日経・経済図書文化賞

    2008.11   日本経済新聞・日本経済研究センター   「生活保護の経済分析」への授与

Research Projects

  • 財政危機の経済分析

    Grant number:22H00859  2022.4 - 2026.3

    日本学術振興会  科学研究費助成事業  基盤研究(B)  関西学院大学

    亀田 啓悟, 宮崎 智視, 国枝 繁樹

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    Grant amount: \10140000 ( Direct Cost: \7800000 、 Indirect Cost: \2340000 )

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  • A Study of the Effects of Taxes on Household Portfolio and Corporate Financial Policy in Japan

    Grant number:20K01713  2020.4 - 2023.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)  Chuo University

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    Grant amount: \3510000 ( Direct Cost: \2700000 、 Indirect Cost: \810000 )

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  • Research on Capital Taxation

    Grant number:17K03758  2017.4 - 2020.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C) 

    Kunieda Shigeki

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    Grant amount: \3250000 ( Direct Cost: \2500000 、 Indirect Cost: \750000 )

    In this study of capital taxation, we analyze Japanese capital income tax policy based on behavioral economics, speculative bubbles and tax policy, and the effects of tac policy on Japanese firms' debt policy. Especially, we conduct a new internet survey with 1758 samples between 45 and 79 years old, and have some interesting results as below. Numeracy decreases after 60 years old. Absolute risk aversion increases with lower numeracy. Risk aversion affects portfolio choice. Higher numeracy, overconfidence, college or higher education, homeownership and larger financial wealth increase risk portfolio investment. We do not need the tax policy encouraging risk investment of the aged in Japan.

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  • Theoretical and Empirical Analyses on Sovereign Yields

    Grant number:16H03637  2016.4 - 2020.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)  Kwansei Gakuin University

    Kameda Keigo

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    Grant amount: \15990000 ( Direct Cost: \12300000 、 Indirect Cost: \3690000 )

    In this study, we conducted an empirical analysis of the relationship between Japan's public finances and long-term interest rates, overcoming methodological problems that remain in previous studies. Specifically, we constructed a daily "fiscal sentiment index" using natural language processing technology on textual information and regressed it on Japan's government bond interest rate. As a result, we confirmed that an increase in fiscal sentiment index significantly raises the JGB interest rate. In addition, we examined the impact of huge risks such as natural disasters and the existence of home bias on the JGB market. Moreover, as related research, we conducted (1) research on procyclical fiscal policies and (2) research on the productivity of social capital and public investment.

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  • Risk management for market and public sectors: Asian perspective on public sector

    Grant number:24330100  2012.4 - 2015.3

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (B)  Hitotsubashi University

    SATO Motohiro, TAJIKA Eiji, TAKAHASHI Shigeru, WATANABE Satoshi, YAMASHIGE Shinji, KUNIEDA Shigeki, AKIYAMA Nobumasa, II Masako, TAKEUCHI Kan

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    Grant amount: \15730000 ( Direct Cost: \12100000 、 Indirect Cost: \3630000 )

    This is a study on risk management of public sector in Asia. We undertake a comprehensive approach to cover various risks including natural disaster, fiscal deficit, PPP (public and private partnership), food fraud, nuclear proliferation and so on that have been increasingly concerned in Japan and emerging economies in Asia. The project is collaborative work of economics and law researcher and is not only academic work but also policy minded proposing a reform to cope with the above mentioned risks. We also develop research network with some public policy schools in China. This project produced many outcomes: research papers were individually published and the papers are now being prepared to be published in journals of the institute.

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  • Comprehensive Reform of Tax and Social-Security Systems in Japan

    Grant number:20243022  2008 - 2011

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (A)  Hitotsubashi University

    TAJIKA Eiji, WATANABE Satoshi, SATO Motohiro, YAMASHIGE Shinji, KUNIEDA Shigeki, TAKEUCHI Kan, BESSHO Shunichiro, HAYASHI Masayoshi, KOBAYASHI Wataru, YUI Yuji, KAWAGUCHI Hiroyuki, KIKUCHI Jun

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    Grant amount: \37830000 ( Direct Cost: \29100000 、 Indirect Cost: \8730000 )

    This is a study on Japanese tax and social-security policies. Japan has long been in a deflationary situation since the collapse of the bubble at the beginning of the 1990s, and the fiscal situation has been deteriorated due to successive fiscal stimulus policies. Under these circumstances, a comprehensive approach encompassing tax and social-security policies is one of the most sought-after types of research, and this project has been organized to deal with the issues from this perspective.
    This project produced many outcomes : research papers were not only individually published, but made public by a collected volume ; a policy forum was organized with participation of a minister of the government in charge ; a symposium was carried out jointly with Policy Research Institute of the Ministry of Finance and the papers presented there are now being prepared to be published in journals of the institute ; and two books on population dynamics and family will be published.

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

    Grant number:17203024  2005 - 2007

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (A)  Hitotsubashi University

    TAJIKA Eiji, WATANABE Satoshi, KUNIEDA Shigeki, HAYASHI Masayoshi, NAITO Hisahiro, SATO Motohiro

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    Grant amount: \48620000 ( Direct Cost: \37400000 、 Indirect Cost: \11220000 )

    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.

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  • Structural Change of Public Finance and Reform of Public Accounting

    Grant number:11630096  1999 - 2000

    Japan Society for the Promotion of Science  Grants-in-Aid for Scientific Research  Grant-in-Aid for Scientific Research (C)  Osaka University

    ATODA Naosumi, KUNIEDA Shigeki, SAITO Shin

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    Grant amount: \3800000 ( Direct Cost: \3800000 )

    In this paper, we reviewed not only actual condition of public accounting reforms in U.S.A.and U.K.but also some experiments for such reforms in local government of Japan. Those reviews showed that it is necessary for government to explain the true financial status of himself to people with so called governmental activity reports. To put them in the concrete, they are composed of following four reports :
    (1) Explanation of concept or guideline for governmental action
    (2) Explanation of governmental budget, cash flow balance, and capital gain/loss
    (3) Explanation of asset and debt which present results of governmental policy
    (4) Explanation of impact and outcome of governmental policy
    We tried to produce balance of revenue and expenditure for (2) and balance sheet for (3) by using Japanese national accounting data. The former is consist of cash flow table according to cash basis and changing table of governmental net worth according to accrual basis. The later is B/S that includes depreciation, retirement debt, and capital gain/loss because of accrual basis standing.
    Introduction of accrual basis to public accounting cleared up debt of 50 trillion by depreciation and 22 trillion by retirement debt on B/S.Furthermore, though cash flow balance according to cash basis was getting worse and worse since 1990, ballanc of revenue and expenditure according to accrual basis has taken a sudden turn for the worse from 1995. These results imply that financial evaluation according to only cash basis may introduce to bad policy selection and produce unintended policy effects.

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