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坂爪（2022）では、子育て支援として育児サービス利用の補助を取り上げたが、本稿では、児童手当を取り上げ、支援が既婚者の子ども数と独身者の結婚選択に与える影響に関してモデルを用いてシミュレーション分析を行う。その上で、独身者が結婚したことにより増加する子ども数も考慮して、児童手当が総子ども数（既婚者の子ども数と独身者が結婚したことにより増加する子ども数を合計したもの）に与える影響を明らかにする。晩婚化・非婚化問題が深刻な日本において少子化を止めるには、結婚している夫婦の子ども数を増やすだけでなく、結婚する人を増やす必要がある。本稿のモデルは基本的にはBecker（1965）の家計内生産に関するモデルを参考にするが、以下の2点が先行研究と異なる。まず、独身者をモデルの中に入れ、児童手当が既婚者の出生に与える影響だけでなく、独身者の結婚に与える影響も分析する点である。次に、対策の税財源が、労働所得税と消費税でファイナンスされる2ケースについて分析する点である。本稿の分析から得られる主な結果は以下のようになる。所得税と消費税ともに、児童手当をある水準まで引き上げないと結婚を促進する効果はない。ただし、その水準まで引き上げると、結婚は大きく促進され、総子ども数は大幅に増加する。しかし、それ以上の引き上げは、個人および社会全体の経済厚生を大幅に低下させる。そして、結婚や出生を促進させる効果も社会全体の経済厚生へのマイナスの影響も、消費税を財源とするほうが大きくなる。 This study aims to analyze theoretically the effect of the childrenʼs allowance on the birth of married people and the marriage of single people. Moreover, in consideration of the number of children increased by the marriage of single people, we analyze the effect of the measures on the number of children in society. Our model follows Becker (1965), but the following two points are different from previous studies. First, we put single people in the model and analyze not only the effect of the measures on the birth of married people, but also on the marriage of single people. Second, we analyze two cases where the financial resources of the measures are financed by labor income tax and consumption tax. Our model shows that in both above two cases there in no effect of promoting marriage unless the childrenʼs allowance is increased to a certain level. Increasing the allowance to that level will significantly increase the total number of children.

本稿では、育児サービス利用補助が既婚者の子供数と独身者の結婚選択に与える影響に関してモデルを用いてシミュレーション分析を行う。その上で、独身者が結婚したことにより増加する子供数も考慮して、育児サービス利用補助が総子供数（既婚者の子供数と独身者が結婚したことにより増加する子供数を合計したもの）に与える影響を明らかにする。晩婚化・非婚化問題が深刻な日本において、少子化を止めるには、結婚している夫婦の子供数を増やすだけでなく、結婚する人を増やす必要がある。本稿のモデルは基本的にはBecker（1965）の家計内生産に関するモデルを参加にするが、以下の2点が先行研究と異なる。まず、独身者をモデルの中に入れ、子育て支援が既婚者の出生に与える影響だけでなく、独身者の結婚に与える影響も分析する点である。次に、対策の税財源が、労働所得税と消費税でファイナンスされる2ケースについて分析する点である。本稿の分析から得られる主な結果は以下のようになる。所得税と消費税ともに、育児サービス利用補助率をある水準まで引き上げると、結婚は大きく促進され、総子供数は大幅に増加し、社会全体の経済厚生も上昇する。しかし、それ以上の引き上げは総子供数を増加させる一方で、社会全体の経済厚生を低下させる。そして、結婚や出生を促進させる効果も社会全体の経済厚生へのマイナスの影響も、消費税を財源とするほうが大きくなる。This study aims to analyze theoretically the effect of the childcare service subsidies on the birth of married people and the marriage of single people. Moreover, in consideration of the number of children increased by the marriage of single people, we analyze the effect of the measures on the number of children in society as a whole. Our model follows Becker (1965), but the following two points are different from previous studies. First, putting single people in the model, we analyze not only the effect of the measures on the birth of married people, but also the effect on the marriage of single people. Second, we analyze two cases where the financial resources of the measures are financed by labor income tax and consumption tax. Our model shows that in both of the above two cases there in no effect of promoting marriage unless the subsidy rate is raised to a certain level. Raising the subsidy rate to that level will significantly increase the total number of children.

application/pdf, Several scholars have suggested that pension should be financed by consumption taxes. However, Prof. Yoshikazu Kenjoh of Keio Gijuku University suggests that this is not practical because of the transition process and the existence of several people without a pension. Consumption tax based pension is desirable because, in the long run, people will be entitled to a pension. However, there is a difference between desirability and feasibility. This study investigates the transition dynamics (transition process) from premium based pension schemes to consumption tax based pension schemes using computer simulation with the Gauss-Seidel method. Many extant studies do not consider such transition dynamics. Additionally, the present study also examines the relationship between public pension schemes and structural unemployment. In line with some previous studies, the results of the present study showed that, in the long run, the utility of a representative household increases with the enhancement of per capita capital stock and reduction of structural unemployment. However, in the transition dynamics process, the utility of an individual whose old-age period coincides with the time of the scheme change will decrease significantly until it reaches an unsustainable level. In conclusion, changes to pension schemes are matters of extreme sensitivity and must be dealt with care., 論文(Article)

An e-Tax system has an influence on tax administrative and compliance costs of corporation tax and consumption tax. As an e-Tax system use get more rise are more likely to be small tax administrative and compliance costs. These bring certain advantages to tax administrative systems and tax compliance costs. An e-Tax system and especially tax compliance costs are closely and deeply related to each other, furthermore this paper clarifies factors of tax compliance costs, and in addition, considers the process of clarification of tax compliance costs from various angles. Characteristics of tax compliance costs are complicated, profound and significant. And also tax compliance costs have a large influence on tax consciousness. Tax consciousness and tax compliance costs influence each other. The features of this paper are to clarify characteristics of compliance costs for corporation tax and consumption tax and consider what influence tax compliance costs. This paper clarifies characteristics and direction of tax administrative systems and compliance costs for corporation tax and consumption tax.

本稿では、世代内の異質性を組み込んだ一般均衡型世代重複シミュレーションモデルを用いて、我が国財政の持続可能性を維持するために必要な財政再建について、消費増税か累進労働所得増税かという二択問題を想定し、効用基準と現行の投票制度を前提とした投票によって決定する場合の分析を行った。その結果、消費税増税への賛成者は、中年より若い世代の高所得層だけであり、財政当局が目論む財政再建策は実現不可能である。そこで、ベンサム型政府を想定し、財政再建開始年に生存するすべての国民の効用変化の総和を考慮した場合には、消費税が選択されると確認された。しかし、この結果は、もっぱら高所得層の利益のため他の所得階層に犠牲を強いるに等しい選択であり、公平性に適う選択であるかは疑問の余地が大きい。最後に、将来世代のなかでも、消費増税による財政再建のメリットが帰属する生年・所得階層を特定化するシミュレーションによれば、より高い所得階層に属する者ほど、また、より後に生まれる者ほど消費税の増税から得られる恩恵が大きいことが分かった。投票によっては、2137年生まれまでの将来世代を投票対象者に考慮しなければ消費増税による財政再建を実現できず、実質的に不可能であることが示された。, We calculate welfare changes to reveal Japan’s preferred tax hike option to achieve fiscal sustainability by an overlapping generation model with four types of households grouped by income levels based on the latest Japanese data. Households vote on preferred taxation, i.e. the consumption tax or the progressive income tax, according to respective welfare changes under the current election system. Following implications are delivered. First, the consumption tax option is chosen when voters consider temporary welfare changes alone, i.e. myopic, while the progressive income tax is chosen when voters consider life-long welfare changes, i.e. rational. Second, the consumption tax option is chosen under the Utilitarian-type government setting even when life-long welfare changes are considered. However, this choice results in net benefits among higher income households at the cost of lower income households, giving rise to worsening income distribution and unfairness. Third, the fiscal consolidation by the consumption tax option tends to bring net benefits to those with higher income, and to those born later. Finally, the government intention to raise the consumption tax further for fiscal consolidation will not be achieved by the current voting system with rational voters. To realize it through voting, it is necessary to give the right of voting to those who will be born before 2137.

本稿の目的は、財政健全化や社会保障制度改革等の政策変更により家計が被る影響が、世代間のみならず世代内でどのような点で異なり、どのような点で類似しているのかなどについて分析を行うために資するよう、家計を生年だけではなく所得階層に区分し、同一世代内における家計の異質性を明示的に考慮した一般均衡型世代重複シミュレーションモデルの開発を行うことにある。あわせて、現在の財政スタンスが持続可能か否かについてシミュレーションし、世代別・所得階層別生涯純税負担率の推計を行った。その結果、現在の財政スタンスを継続した場合、2040年に政府債務残高比率が457％に達したところで限界が訪れ、2041年には消費税率の抜本的な引上げが必要になること、また、政府債務残高比率を457％に維持するだけにしても、現在の歳出構造が続くならば、長期的に30％の消費税率が必要なこと、さらに、世代別では高齢層ほど、世代内では所得階層の低いほど、生涯純税負担率が小さいことが明らかになった。, This paper primarily aims at explaining the structure and properties of the newly developed overlapping generation model with four types of households grouped by income levels based on the latest Japanese data. Along with detailed account of the model structure and data, the sensitivity analysis on the key parameters, which are not fully supported by empirical studies, are conducted. Regarding policy simulations, we examine the fiscal sustainability of Japan under the current levels of debt and fiscal policy. Key findings are as follows. First, the financial collapse defined as a convergence limit, appears in 2040 when the debt-GDP ratio reaches 457%, implying that a significant tax hike is required to sustain the economy. Second, 30% of the consumption tax rate is necessary to restrain levels of the debt-GDP ratio from exceeding 457%, if the current structure of government spending lasts in the long run. Third, the lifetime net tax burden rate varies among households. The rate tends to be higher as they are born later (younger), and as they are richer.

本稿では、先行研究に倣い、また分析の容易さを考慮し、ラムゼイモデルにサーチ／マッチングによる失業を導入し、消費税増税と摩擦的失業、経済成長に関する分析を行った。先行研究との最も大きな違いは、本稿では消費税増税について扱っていることと、消費税増税を、ランプサム方式で家計に還付、失業給付の拡充、他の税の減税と、３種類の分析を行っていることである。消費税増税が成長率と雇用にもたらす効果は、増税した消費税をどのように用いるかに依存する。特に、資本税（法人税）の減税は、成長率に正の影響を与えるが、本稿の仮定の下では、まさにそれゆえに雇用を悪化させてしまうことになるという結論が得られた。, In this paper, following the previous researches and considering the ease of the analysis, I researched about the relationship between consumption tax hike and frictional unemployment and economic growth. The largest differences from previous researches are that in this paper I consider consumption tax hike and that I consider three cases in that consumption tax gained from the tax increase is (1)cash backed to the household in the lump-sum manner, (2)used in the increase of unemployment benefit and (3)decrease of the rate of other taxes. The effect of consumption tax hike to the growth rate and employment depends on how the increased consumption tax is used. Especially, the decrease of capital tax (corporate tax) has a positive effect to the growth rate but it’s because of that effect that it decreases the employment rate.

Tax compliance costs of consumption tax are relatively high. Tax compliance costs for self-assessment taxpayers are high, and for withholding income taxpayers, the compliance costs are small. That is to say, characteristics of tax compliance costs for income tax and consumption tax are various. And also characteristics of tax consciousness for income tax and consumption tax are many and various. The features of this paper are to clarify characteristics of tax compliance costs and tax consciousness for income tax and consumption tax and compare these compliance costs and tax consciousness, and in addition, consider what influence tax consciousness. Furthermore this paper clarifies characteristics of tax administration systems for income tax and consumption tax and also elucidate features of tax compliance costs and tax consciousness for income taxpayers, withholding income taxpayers, employers who are obliged to withholding income tax, consumption tax payers, and consumers(who pay taxes).

While the consumption tax rate in Japan is 5％ as of 2013，the government plans to increase it to 8％ in 2014 and to 10％ in 2015．However, the government will also introduce reduced tax rates on certain items for the low-income group. In this study, we use an optimization method to remove regressivity of reduced tax rate and then analyze the optimal solutions.

While the consumption tax rate in Japan is 5％ as of 2013，the government plans to increase it to 8％ in 2014 and to 10％ in 2015．However, the government will also introduce reduced tax rates on certain items for the low-income group. In this study, we use an optimization method to remove regressivity of reduced tax rate and then analyze the optimal solutions., 経営と経済, 93(4), pp.33-56; 2014

Regarding the consumption tax invoice system, it seems that there are principally two points of argument. The first point is about whether change to the invoice system is required for the introduction of the multiple tax rate. The second point is about the check effect that an invoice system has. Although the check effect of an invoice system has been discussed in prior literature, this study examines ways to make the check effect even more effective.

Regarding the consumption tax invoice system, it seems that there are principally two points of argument. The first point is about whether change to the invoice system is required for the introduction of the multiple tax rate. The second point is about the check effect that an invoice system has. Although the check effect of an invoice system has been discussed in prior literature, this study examines ways to make the check effect even more effective., 経営と経済, 93(3), pp.117-125; 2013

The objective of this paper is to calculate the proportion of the burden of the consumption tax on ownership of another dwelling by using by using the custom-made tabulation service of National Statistics Center. This is where there is more than one view for the regressivity of consumption tax, but it is where the analysis using of the Ministry of Internal Affairs and Communications“Survey of Household Economy”is being performed during the measurement. It is believed that have been published in“Survey of Household Economy”，owner-occupied homes and renter households are averaged, and rent is low compared to the actual situation. Results of the analysis, it was possible to confirm again that that they are exempt rent has led relieve regressive constant., 矢島邦昭教授、ガン・ジェフリー教授、岡本芳太郎教授定年退職記念号, In Honour of Prof. Kuniaki Yajima, Prof. Geoffrey C.Gunn, and Prof. Yoshitaro Okamoto, 經營と經濟, 93(1-2), pp.69-90; 2013

The objective of this paper is to calculate the proportion of the burden of the consumption tax on ownership of another dwelling by using by using the custom-made tabulation service of National Statistics Center. This is where there is more than one view for the regressivity of consumption tax, but it is where the analysis using of the Ministry of Internal Affairs and Communications“Survey of Household Economy”is being performed during the measurement. It is believed that have been published in“Survey of Household Economy”，owner-occupied homes and renter households are averaged, and rent is low compared to the actual situation. Results of the analysis, it was possible to confirm again that that they are exempt rent has led relieve regressive constant., 矢島邦昭教授、ガン・ジェフリー教授、岡本芳太郎教授定年退職記念号, In Honour of Prof. Kuniaki Yajima, Prof. Geoffrey C.Gunn, and Prof. Yoshitaro Okamoto

Characteristics of tax compliance costs for income tax are many and various. Tax compliance costs for self-assessment taxpayers are high level. Because employers incur compliance costs of collecting income tax at source for employee, compliance costs for employers are high, and for withholding income taxpayers, the compliance costs are small. Tax compliance costs of consumption tax are relatively high. And also characteristics of tax consciousness of income tax and consumption tax are various and important. Tax consciousness for self-assessment taxpayers is extremely high. This paper clarifies these characteristics of compliance costs of income tax and consumption tax. The features of this paper are to measure compliance costs of income tax and consumption tax and compare these compliance costs. That is to say, this paper considers what influence tax compliance costs and how to reduce tax compliance costs with increase in tax consciousness of income tax and consumption tax.

この論文の目的は基本的な税制のデザインを構築するためのフレームワークの提示と、先進国の多くの研究を参考にして将来の税制のグランドデザインを示すことにある。これまでの税制の研究の主流は個別的な（アドホック）なものであった。この状況では個別の利害や利得（レント）を追及する大きな発言力や権力によって税制が左右される危険性がある。それゆえ、望ましい税制を構築するためには税制を全体的に概観する必要がある。最近、欧米ではタックス・デザインを強く意識した研究が提示されてきている。そこで、まず効率性、公正、簡素、そして移行期の問題といった課税原則から議論を始めて、その後に、基幹税（所得税、消費税、法人税）の相互の関係から、消費税を中心に据えた一つの将来の望ましい税制の姿の構築を試みることにしたい。分析のフレームワークには2期間ライフサイクル・モデルを用いて、税制を統一的にみていくことにする。 \nThe purpose of this paper is to present a framework to examine the fundamental tax design and a future grand tax design with reference to studies in certains developed countries. So far, majority of the studies on the tax reforms has been approached ad hoc. This situation may have some risk from the strong political powers of many rent seekers. Therefore, it is necessary to provide an overview of the tax system as a whole in order to construct a good system. Recently we can see researches on tax design in U.S.A. and Europe. Hence we start with a discussion of the principle of taxation, for example, efficiency, fairness, simplicity, and transitional problems. After that, we propose a tentative tax system in relation to some main taxes, i.e. income tax, consumption tax, and corporation tax .We try to construct consistently the ideal features of a future tax system that is based on the consumption tax by using the two period life cycle model.

This paper examines a tax jurisdiction issue of the consumption tax system with regard to Japanese service trading. The Destination principle for service trading has not been established in Japanese consumption tax, but taxation at the place of consumption is gradually being adopted for value-added taxes in the EU. Under these circumstances, it is necessary for us to revise the Japanese consumption tax system in favor of taxation at the place of consumption, using EU-type value-added tax systems as a source of reference. Accordingly, it would be effective for us to conclude a taxation treaty for consumption tax on assumption of taxation at the place of consumption. However, international cooperation with related countries is necessary for concluding a taxation treaty, so it would require a long time before introduction. In Japan as well, should actively discuss the neutrality of taxation and influences on tax revenue based on discussions in the OECD and experiences with of value-added tax systems in EU countries.

The current Japanese old-aged pension system has many issues and I pointed the details of the some issues and as a countermeasures, I would like to propose on the `The Hybrid pension plan' which I originally named. The hybrid pension plan consists of the mixture of the both of the current pension insurance method and the tax increases based on the special purposed taxation of the consumption tax.

The current Japanese old-aged pension system has many issues and I pointed the details of the some issues and as a countermeasures, I would like to propose on the `The Hybrid pension plan' which I originally named. The hybrid pension plan consists of the mixture of the both of the current pension insurance method and the tax increases based on the special purposed taxation of the consumption tax.

The Japanese basic pension fund is facing the financial difficulties, one of the reason is coming from social situation that many young generation people do not take regular jobs and they do not pay any pension insurances, the others come from the pension fund for the housewives who do not pay any insurances, but they are eligible to receive the basic pension amount when they reached to the age of 65. Now, I tried to ask some questionnaires to the people who are working in Fukui prefecture and I summarized the answers I received which are quite interesting for us.

Since transactions involving digital products are borderless in nature, a new problem has recently arisen, to which the consumption tax system based on conventional business transactions cannot fully respond. This research reviews the method of consumption tax collection that handles transnational transactions involving digital products in Japan. The conclusion is that tax collection from transnational B-to-C transactions under the current method is difficult, since such transactions involve complex taxation methods involving more than one country. In addition, the market size of B-to-C transactions is limited and has no significant impact on tax revenues at the present stage. However, in view of the significant progress of the B-to-C transaction market, this may create serious economic irrationality in the future, leading to major international taxation issues. Therefore, it is necessary that Japan keep in step with global deals discussed in the OECD and take measures to maintain consistency in all situations.

一般的に、消費税の逆進性の緩和策には消費税の枠内で行う緩和策と、枠外で行う緩和策とがある。消費税の枠内で行う緩和策の具体例として、生活必需品に対してゼロ税率を設けて、消費税の税率を複数にする方法がある。それに対して、消費税の枠外で行う緩和策には、低所得者層が負担した消費税額を給付で補うか、あるいは所得税額の控除という形で補う方法とがある。本論文では、今後予想される消費税率７％（国民福祉税案）、10％（井堀［1996］、水野［1996］の見解）、28％（厚生省の見解）のもとで、消費税の逆進性が所得再分配機能にどのような影響を及ぼすかを推定した後、それぞれの逆進性緩和策が負担の格差をどの程度まで減らすのかを明らかにする。

This paper aims to suggest to reconsider about the current real problems related to the national pension of Japan which consists of basic pension(Kisonenkin) and welfare pension(Kouseininkin). Especially, I am going touch on the issue of the former one which is Kisonenkin. We would face the rapid growth of the aging society which stands for the ratio of the 65 and older aged people among the total population would surely be more than 25% in 2025. Also the pension amount to be paid to the aged people grow enormously. Among the insured people, 33.7% of them do not pay the premium due to the change of the life style especially for the younger generation. The current Japanese public pension system might face the serious problems without any counter measures. Prime minister Aso is going to change the financial resources of the basic pension from the current Insurance method to the consumption tax system in about 2011, but I would say that the government should, at first, check if what is the real current problem surrounding the national pension before installing the tax increase system.