Graduate School of Policy and Management, Doshisha University 53 動学的資本税協調と公的資本形成 あらまし Zodrow and Mieszkowski 1986 Wilson 1986 Batina はじめに Zodr
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1 Graduate School of Policy and Management, Doshisha University 53 動学的資本税協調と公的資本形成 あらまし Zodrow and Mieszkowski 1986 Wilson 1986 Batina はじめに Zodrow and Mieszkowski 1986 Wilson 1986 Tax Competition Theory Noisit and Oakland 1995 Matsumoto 1998 Kellermann 2006 Bucovetsky 1991 Wilson 1991 Batina
2 54 Zodrow and Mieszkowski 1986 Wilson Batina 先行研究 1980 Fiscal Competition Zodrow and Mieszkowski 1986 Wilson 1986 Zodrow and Mieszkowski 1986 Wilson 1986 Zodrow and Mieszkowski 1986 Wilson 1986 Batina 2009 Shinozaki, Sugahara and Kunizaki 2010
3 55 Batina 2009 Shinozaki, Sugahara and Kunizaki 2010 Noisit and Oakland 1995 Matsumoto 1998 Kellermann 2006 Kellermann 2007 Kellermann 2006 Kellermann 2007 Batina 2009 Shinozaki, Sugahara and Kunizaki 2010 Zodrow and Mieszkowski 1986 Wilson Diamond 理論モデル Diamond 1965 t t t-1 n
4 企業の行動 i i 1, L 1 w Diamond
5 57 t 3. 2 家計の行動 t t 地方政府の予算制約式 市場均衡 5 11 t t t
6 58 t 1 2 Appendix A 3. 5 地方政府の行動 租税協調の厚生効果 Batina 2009 Batina t t 1
7 長期定常状態における租税協調の経済変数への影響 3 Appendix B AppendixA B9B10 B6B 長期定常状態における租税協調の厚生への効果 3
8 Roy Appendix B 24 B3B5 B9B
9 61 ρ k k w k g w ρ k k w k g w 4. 3 租税協調による初期世代の厚生への効果 Batina 2009
10 62 AppendixD 0 25 AppendixD 26 AppendixD D6 D7 AppendixD おわりに
11 63 Batina 2009 Batina 2009 Batina
12 64 Appendix A 安定条件 ( Routh-Hurwitz 3 A1 A2 A3 M A1 A4 5
13 65 A2 A5 A3 A3 A6 A3 Routh-Hurwitz A1 A2 A3 A1A2A3 Appendix B 資本税率の変更に伴う定常状態での およびへの影響 13 14
14 66 B1 B2 B3 B4 B5 AppendixA B6 B7 B8
15 67 B9 B10 B6 B8 Appendix C 租税協調による定常状態での厚生効果 Roy 23 C1 C1 n 1 1
16 68 Appendix D 租税協調による初期世代への厚生効果 0 t D1 D2 D3 t
17 69 D1 D4 D4 D5 D6 D7 D6 D7 D2 D3 D8
18 70 D9 D9 D10 D6 D7 D10 参考文献 Batina, R.G Local capital tax competition and coordinated tax reform in an overlapping generations economy, Regional Science and Urban Economics, Vol.39, pp Diamond, P.A National Debt in a Neoclassical Growth Model, American Economic Review, Vol.55, pp Feehan, J.P. and R.G. Batina Labor and Capital Taxation with Public Inputs as Common Property, Public Finance Review, Vol.35, pp pp pp Kellermann, K A Note on Inertemporal Fiscal Competition and Redistribution, International Tax and Public Finance, Vol.13, pp Kellermann,K Fiscal Competition and Potential Growth Effect of Centralization, Paper Presented at the 63rd Congress of the IIPF. Matsumoto, M A note on tax competition and public input provision, Regional Science and Urban Economics, Vol.28, pp Noisit, L. and W. Oakland The Taxation of Mobile Capital by Central Cities, Journal of Public Economics, Vol.57, pp pp Shinozaki,T, K. Sugahara and M. Kunizaki Coordinated Tax Reform under Vertical-Horizontal Externality in an Overlapping Generations Model, Paper presented at Japan Local Public Finance Association Annual Meeting, 2010, Aoyama Gakuin University. 2006No.171 pp pp Wildasin, D.E Nash Equilibria in Models of Fiscal Competition, Journal of Public Economics, Vol.35, pp Wilson, J.D A Theory of Inter-Regional Tax Competition, Journal of Urban Economics, Vol.19, pp Wilson, J.D Tax Competition with Interregional Differences in Factor Endowments, Regional Science and Urban Economics, Vol.21, pp Zodrow, R.G. and P. Mieszkowski Pigou, Tiebout, Property Taxation, and the Underprovision of Local Public Goods, Journal of Urban Economics, Vol.19, pp
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Title 最適年金の理論 Author(s) 藤井, 隆雄 ; 林, 史明 ; 入谷, 純 ; 小黒, 一正 Citation Issue 2012-06 Date Type Technical Report Text Version publisher URL http://hdl.handle.net/10086/23085 Right Hitotsubashi University Repository
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