財政改革の国民意識の役割

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1 RIETI Discussion Paper Series 04-J-010

2 RIETI Discussion Paper Series 04-J JEL classification: H30H60Z nakabayashi-mieko@rieti.go.jp

3 Public Debt Reduction Fund 2

5 2.2 4 NPO

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9 Administrator of General Service a 8

10 1 Gifts to the U.S. for Reduction of the Public Debt Fiscal Actual Donated Fiscal Actual Donated Year Amount Year Amount 1961 & 1962 $10, $911, $1,548, $10, $2,193, $3, $1,697, $709, $1,270, $82, $745, $103, $1,549, $98, $1,964, $132, $1,337, $165, $4,547, $177, $1,843, $110, $20,711, $111, $7,344, $422, $1,985, $305, $955, $402, $1,535, $332, $1,457, $341, $1,868, $655, $1,645, $830, $744, $240, $901, TOTAL $65,062, * $1,057, Source: Bureau of Public DebtDepartment of Treasury a Gift Contributions to Reduce Debt Held by the Public (as of March 3, 2004) 61, * Fiscal Year to Date 9

89 1969 $132,327.42 1991 $1,337,064.00 1970 $165,351.77 1992 $4,547,927.14 1971 $177,485.84 1993 $1,843,135.75 1972 $110,038.72 1994 $20,711,054.40 1973 $111,505.43 1995 $7,344,457.57 1974 $422,845.

11 7 6,500 PL87-58 The U.S. Government to accept gifts of money or other property which are to be used for reduction of the public debt. It provides for the deposit of cash gifts, or proceeds from the sale of other gifts, in a special account on the books for the Treasury, and money in this account is to be utilized to retire obligations of the United States which are a part of the public debt. Public Debt Redemption Account 1040 How Do I Make a Gift to Reduce the Public Debt? If you wish to do so, make a check payable to Bureau of the Public Debt. You can send it to Bureau of the Public Debt, Department G, Washington, DC Or, you can enclose the check with your income tax return when you file. Do not add your gift to any tax you may owe. If you owe tax, make a separate check for that amount payable to Internal Revenue Service. 7 10

obligations of the United States which are a part of the public debt. Public Debt Redemption Account 1040 How Do I Make a Gift to Reduce the Public Debt?

13 GDP National Average Contract Mortgage Rate, monthly; Monthly Interest Rate Survey by Federal Housing Finance Board ( (URL: 10 Seasonally adjusted, monthly; The Local Area Unemployment Statistics (LAUS) program, Bureau of Labor Statistics, U.S. Department of Labor ( (URL: 11 Office 0f Management and Budget, Historical Tables for FY

fhfb.gov) (URL: http://www.fhfb.gov/mirs/mirs_index.

14 GRH BEA 13 BEA GRH 14 GRH GRH Gramm-Rudman-Hollings 13 Budget Enforcement Act

15 16 GRH GRH BEA 1, , ,030 GRH Federal Reserve Board GRH 17 read my lipsno new taxes Savings and LoanS&L 14

16 90 OBRA BEA GRH BEA Pay-as-you-goPAYGO 20 GRH 1990 BEA S&L 1992 BEA BEA

17 3.3.1 Committee for a Responsible Federal Budget (C)() 21 NPO Exercises in Hard Choices Exercises in Hard Choices Carol Cox Wait OMB Maya MacGuineas 16

15 15 2 3 3 2 1 Exercises in Hard Choices Exercises in

18 Exercise in Hard Choices 4 23 Center on Budget and Policy Priorities 501 (3) NPO Americans for Tax Reform (c) (4) ,000 PAC Political Action Committee 17

9 Americans for Tax Reform 1985 35 25 10 10 501(c) (4)

19 Concord Coalition 1992 NPO 501(c)(3) DC % 17.1% , ABC/Washington Post 18

20 , , TV ABC , Federal deficit to a crazy aunt you keep down in the basement. All the neighbors know she s there, but nobody talks about her. The tax system to an old inner tube that s been patched by every special interest in the country I don t have experience in running up a $4trillion debt Perot, Ross. United We Stand: How we can take back our country, 1992, Hyperion. 27 Perot Leads in $40 Million TV Ad Blitz, New York Times, October 27, A Perot Spending More on Ads than Any Candidate Before, New York Times, October 28, 1992, A1.A Perot, Ross. United W e S t and; How We Can Take Back Our Country, 1992, Hyperion. 30 Posner, G. Citizen Perot: His Life and Tim e s, NY: Random House. 31 Bredenson, C. Ross Perot: Billionaire Politician, Springfield, N.J.: Enslow 19

40 10 6 30 I don t have experience in running up a $4trillion debt 31 26 Perot, Ross. United We Stand: How we can take back our country, 1992, Hyperion.

21 It s not the Republicans fault, of course, and it s not the Democrats fault. Somewhere out there there s an extraterrestrial that s doing this to us, I guess 32. United We Stand America Publishers. 32 Transcript of ABC News, October 15, Scanlan, Christopher. Grass-Roots Groups Try to Hold Candidates Feet to Fire, The Sunday Oklahoman, November 29,

22 2, , OMB OMB CBO 1993 OBRA93 CBO CBO

23 CBO % CBO 38 % % ~ ~ ~ ~ ~ Laham, Nicholas (1996), A Lost Case. Wetport, CT: Praeger Publishers. CBO 36 OMB 37 The President s Health Security Plan, The White House Democratic Policy Council. NY: Rundom House, September 7, An Analysis of the Administration s Health Proposal, The Congressional Budget Office, February 8,

24 39 CBO ,660 23% 15% CBO CBO

26 25

27 Civic Virtue 43 :

28 5. 27

29 NPO 28

30 Comparison of 501(c)(3) and 501(c)(4), (6) and (7) Status 501(c)(3) 501(c)(4) 501(c)(6) 501(c)(7) Organizational requirement No requirement (or less No requirement (or less No requirement (or less stringent) stringent) stringent) Assets must be dedicated to No requirement to dedicate No requirement to dedicate No requirement to dedicate charitable purposes assets assets assets Social activities must be Social activity may be anything Social activity may be anything Social activity must be insubstantial less than "primary" less than "primary" primary; other activities must be less than primary Legislative activity must be No limit on legislative activity No limit on legislative activity No limit on legislative activity insubstantial, or <20% if as long as it furthers the as long as it furthers the as long as it furthers the election made exempt purpose exempt purpose; legislative exempt purpose expenditures may limit the deductibility of dues Absolute prohibition against Political activity permitted, but Political activity permitted, but Political activity permitted, but political activity taxed taxed taxed Must serve public purposes Can serve community Can serve the business Serves the social and purposes, can be somewhat purposes of the members recreation purposes of narrower than (c)(3) members Donations are deductible as Donations not deductible as Donations not deductible as Donations not deductible as charitable contributions by charitable contributions - charitable contributions - charitable contributions donors on their tax returns businesses sometimes deduct businesses sometimes deduct as advertising as advertising; dues may be deductible as business expense Eligible for low cost non-profit Not eligible for lowest bulk Not eligible for lowest bulk Not eligible for lowest bulk bulk mailing permit mail rates mail rates mail rates Must take care to generate Not an issue under (c)(4) Not an issue under (c)(6) Not an issue under (c)(7) enough public support to avoid classification as a private foundation Exempt from Federal income Exempt from Federal income Exempt from Federal income Exempt from Federal income tax unless the organization has tax unless the organization has tax unless the organization has tax on income derived from unrelated business income unrelated business income unrelated business income members; other income taxed 29

地方債と地方財政規律

地方債と地方財政規律 * 1990 GDP 40 JEL Classification: H39, H54, H63, H72, H77 Key words: * 16 (2005a, b) 1 Local Government Bonds and Fiscal Discipline By Takero Doi, Tomoko Hayashi and Nobuyuki Suzuki Abstract Outstanding