課税平準化と日本の財政   :   Tax Smoothing and Public Finance Policy in Japan 

タイトル (ヨミ) カゼイ ヘイジュンカ ト ニホン ノ ザイセイ
作成者 畑農, 鋭矢
作成者 (ヨミ) ハタノ, トシヤ
作成者の別表記 Hatano, Toshiya
日本十進分類法 (NDC) 330
内容 The purpose of this study is to examine 'Tax Smoothing' hypothesis in Japan. If this hypothesis is appropriate, we should not be anxious about fiscal deficit, because the deficit reduces the frictions and plays a role of cushion for business cycles. In other words, a temporary fall in incomes or/and rise in government expenditures make fiscal deficit in order to minimize the deadweight losses. Over the past few decades, several studies have been concluded on 'Tax Smoothing' hypothesis by the data, and rejected the idea that the government smoothes the tax rate in Japan. However, the question now arises : Which is false, theory or empirical analysis. In this paper, I demonstrate that the conclusion is influenced by the data of fiscal debt and the definition of government. That is to say, 'Tax Smoothing' hypothesis is consistent with the data in some cases.
公開者 千葉大学経済学会, 千葉大学総合政策学会
コンテンツの種類 紀要論文 Departmental Bulletin Paper
DCMI資源タイプ text
ファイル形式 application/pdf
ISSN 0912-7216
NCID AN10005358
掲載誌情報 千葉大学経済研究 Vol.16 no.2 page.435-454 (20010926)
情報源 Economic journal of Chiba University
言語 日本語
著者版フラグ publisher

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