橡Taro11-イギリスの税制改革（総合
|
|
|
- せぴあ あわび
- 7 years ago
- Views:
Transcription
1 TheBritain'sTaxreform Kyoji Hashimoto 17.5%
2 EU % %
3 % % 40% ,000 2, , % 25% 20% 40% % 23% , % % % 22% Children's Tax Credit 2000 WorkingFamiliesTaxCredit %,40% 10% 20% 40% 4,335 4, ,125 10% % 75 5,195 10% 5,255 10% 16,800 17,000 5,000 7, , % % 40% %
4 % 15% % % % % 17.5% % probate duty 1894 estates duty 1975 capital transfer tax 1986 inheritance tax:iht 30% 1988
5 1694 probate duty 1894 estates duty 1975 capital transfer tax inheritancetax:iht % , , , , , , , , % 4 7.5% 15% % 17.5%
6 % HM Treasury 2001, BUDGET 2001 Investing for the Long Term: Building Opportunity and Prosperity for All, TheStationery Office , ,900 Vehicle excise duties
7 2 National Statistics 2000, Inland Revenue Statistics 2000, A National Statistics publication. 1980
8 ,300 :15% 10% , , ,000 22% , , , ,160 4, Myck, M. 2000,"Fiscal Reforms Since May 1997", The Institution for Fiscal Studies, BreifingNoteNo.14.p Working families' tax credit 1998 Taylor family credit
9
10 3 T=tY-G D Y) G Y D (1- t)y G G 45 D Y 4 4
11 Tax Credit Tax Credit Y Tax Credit G T T= Y G G D G 3 3 YD Y T YD Y T Y Y G Y G 3
12 5 child benefit integratede child credit income support working families' tax credit HM Tresury 1998, TheModenisationofBritain'sTaxandBenefitSystem,Number Six.P13
13 5 WFTC Myck, M. 2000,"Fiscal Reforms Since May 1997", The Institution for Fiscal Studies, Breifing Note No.14. p
14 , ,001 50, , , ,001 1,500, ,500, L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute forfiscalstudies,briefing NoteNo.9.p % % ,000 10% 300,000 2 exsise duties
15 VAT % cl cl L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute forfiscalstudies,briefing NoteNo.9.p9 Vehicle excise duty Air passenger duty Insurance premium tax Landfilltax S. James and C. Nobes 2000, The Economics of Taxation, Fiscal Times Prentice Hall.p % %
16 31.2% Capital gain tax ,100 10% 22 20% % 40% 100.0% 40% : L. Chennells, A. Dilton and N. Roback 2000 "A Survey of the UK Tax System", The Institute forfiscalstudies,briefing NoteNo.9.p
17 %
18 Chennells, L. Dilton, A. and N.Roback 2000,"ASurveyoftheUKTaxSystem", The Institution for FiscalStudies, BreifingNoteNo.9. Dilnot,A. and J. McCrae 1999,"Family Credit and the Working Families' Tax Credit," The Institution forfiscalstudies, Breifing NoteNo.3. Foreman, A. 2000, TaxHandbook ,Allied Dunbar. Golding,J Tolley's, Inherritance Tax ,TolleyPublishing James,S.andC.Nobes 2000 TheEconomicsofTaxation,,Fiscal Times Prentice Hall. Lymer, A. and D.Hancock2000 Taxation, Policy and Practice seventh edition 2000/2001, Thomson Learning. Myck, M. 2000,"Fiscal Reforms Since May 1997", The Institution for Fiscal Studies, Breifing Note No.14. Taylor 1998, The Modenisation of Britain's Tax and Benefit System, Number Two Work incentives No
Income tax (net of income tax credits) a National Insurance contributions) Capital taxes Capital gains tax Inherit
1 VAT Value Added Tax: 17.5% 2000-01 375.6 Income tax 25.5% VAT 15.9% National Insurance contributions) 15.7% VAT Corporation tax 9.0% Petrol duties 6.2% 70% -1- 2000-01 Income tax (net of income tax credits)
Value Added Tax VAT Mirrlees, J. VAT The Mirrlees Review The Structure and Reform of Direct Taxation Report of a Committee chaired by Professor J. E. Meade Dimensions of Tax Design Mirrlees 2010 Tax by
No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit; CTC, Child Tax Credit GSTC, Goods and Services Tax Credit 3 5 2006 a2006 b 2
1 16 2 3 2008 4 4 in work tax credit welfare to work ALMPs 1990 *1965 1988 1994 1988 2003 2007 2007 2009 35 2009 1 20 2 21 1 21 3 No.42 2010.9 30 4 EITC, Earned Income Tax Credit WTC, Working Tax Credit;
292 Vol. 44 No refundable tax credit Mirrlees 1971 Friedman
Winter 08 291 I はじめに Shinozaki 2005 2006 OECD United Nations 2007 OECD 2008 2 1 2006 2005 2 2006 refundable tax credit 2006 292 Vol. 44 No. 3 3 1 2 refundable tax credit 3 10 5 5 10 5 2 1 Mirrlees 1971
160_cov.indd
10 2007 610 1. 2 ONS 2005 73 68 5 56 5 10 71 11 15 77 39 22 1969 87 Autumn 2007 No. 160 1980 3 1000 2.1 1961 11.9 1981 2005 13.0 2004 14.1 ONS 2006 1972 14 1 2004 4 1 22 2 40 3 4 2 5 DWP 2006a p.31 2004
untitled
1 2 20 2005.1 2005.11 2007.12 3 2007.6 4 2006 31.2 6 4.2 9.6 2 3 17 1 29 EU 2 3 1 37 http://www.meti.go.jp/statistics/ tyo/kaigaizi/result/ 2 2004 1 85 15 35 5.25 2008 7 1 Wall Street Journal 2000 3680
Taro9-~0021288.PDF
1 3 (1) 21 (2) (3) (4) 5 (1) (2) (3) 10 (1) (2) (3) 12 (1) (2) (3) 16 (1) (2) 20 (1) (2) 24 (1) (2) 28 (1) (2) 33 (1) (2) 35 (1) (2) 38 (1) (2) 40 (1) (2) (3) 44 (1) (2) 49 (1) (2) (3) 52 (1) (2) (3) 57
「欧州各国におけるエネルギー環境税制に関する調査」
IEEJ2004 10 15 15 5 16 10-1- IEEJ2004 10 1.1.1 1.1.2 50.19 /L 95.7 56.2 /L 107.2 47.10 /L 89.8 53.27 /L 101.6 47.1 /L 89.8 28.10 /L 53.6 3.82 /L 7.3 4.22 /L 8.1 27.10 /L 51.7 9.00 /kg 17.2 1 =190.76 2003
海外社会保障研究０２０５.doc
1 OECD 1980 1989 1997 2003 9.9% 1996 Seniors Benefit 1998 3100 Old Age Security (OAS) 2.1 1927 Old Age Security Act 20 70 1952 1965 65 1972 CPI 1973 1989 claw back 2.2 OAS 18 40 10 OAS 20 OAS 40 40 OAS
No.9 3 4 4 5 6 9 9 13 15 15 17 21 23 27 31 2 1990 95 3 1 1 65 1 50 50 1 (2000) 4 1989 2 20% 26% 90 1 2 89 12 5 95 3 94 96 98 99 5 4 50 4 1 3 5 700 1,200 40 1,000 2 87 70% 15 60% 12 89 50% 5 3 95 1 4 90
.y101211-4.z...Z.I.v24...ren
17 1 2007 2008 3 G D P GDP 564,606 5,158,515 10.9 375,538 1,420,657 26.6 21 350351 18 19 52.71 40.32 93.03 52.7 40.3 2009 38.9 2007 49.2 2009 12 1 15.9 10.8 7.7 13.7 6.8 13.9 4.8 6.1 3.7 5.8 2009 12 1
OECD % 1996 Seniors Benefit Old Age Security (OAS) 1927 Old Age Security Act
Title カナダの年金制度 Author(s) 高山, 憲之 Citation Issue 2002-04 Date Type Technical Report Text Version publisher URL http://hdl.handle.net/10086/14400 Right Hitotsubashi University Repository OECD 1980 1989 1997
make work pay 3 Ⅱ 失 業 者 就 労 困 難 者 向 け 給 付 制 度 の 概 要 2008 09 160 250 100 2008 14 20 21 6 2009 141 12 90 4 2008 70 2012 140 2011 5 2010 2014 5 810 1 180
Summer 2013 No. 183 特 集 :グローバル 景 気 後 退 と 各 国 の 失 業 者 支 援 政 策 イギリスの 失 業 者 支 援 政 策 樋 口 英 夫 要 約 金 融 危 機 とその 後 の 政 権 交 代 をはさんで 新 政 府 による 大 規 模 な 歳 出 削 減 の 影 響 が 失 業 者 や 就 労 困 難 者 に 対 する 支 援 策 に 大 きな 影 を 落
untitled
2006 Progress Report on the Economic Well-Being of Working-Age People with Disabilities Employment of Disabled People in Europe in 2002 Statistics in Focus Code of Practice on Managing Disability in the
160_cov.indd
3 1 2 3 1. 2. 2.1 7 3 1996 welfare to work 2. 1 195 196 197 198 99 Autumn 7 No. 16 4. 3.5 3. 2.5 2. 1.5 1..5. 195 1952 1954 1956 1958 196 1962 1964 1966 1968 197 1972 1974 1976 1978 198 1982 1984 1986
PFI（Private Finance Initiative）の有効性に関する一考察
PFI Private Finance Initiative PFI PFI PFI PFI PFI PFI Public Private Partnerships PPPs PFI PFIPFI PFI PPPs PFI PPPs PFI PSC Public Sector Comparator VFM Value for Money PFI Mar. PFI PFI PFI PFI PFI,,
-----------------------------------------------------------------------------------------1 --------------------------------------------------------------------------------------1 -------------------------------------------------------------------------------------1
›¼’à”v“lŠÍ1−ª
3 1 1 2 3 4 5 6 7 8 8 10 12 14 16 18 20 22 24 2 1 2 3 4 5 6 7 8 9 10 11 12 26 28 30 32 34 36 38 40 42 44 46 48 50 4 3 1 2 3 4 5 52 54 56 58 60 6 62 7 8 9 10 64 66 68 70 72 5 1 1 4 2 5 6 6 7 1 8 1 9 2 10
1 2 3 4 1 2 3 4 1 2 3 4 12 3 4
1 2 3 4 5 6 1 2 3 4 5 6 1 2 1 2 1 2 1 2 1 2 3 4 12 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 12 3 4 1 2 3 4 5 6 7 8 1 2 3 46 7 1 2 3 4 5 6 7 1 2 3 4 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 16 7 8 92 3 46 7 :
- 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 - 9 - 10 - 11 2-12 - 1 - 2 - 3 - 4 - 5 - 6 - 7 - 1 - 2 - 3 6 1 1-4 - 5 - 6 - 1 - 2 - 3 - 4 - 5 - 6 - 7 - 8 130 3 130 5 2 50 1.5 48 59 62 63-9 - 1 - 2 - 3 () - 4 - 5 -
S1460...........\1.E4
3 4 3 4 5 3 4 5 3 4 3 4 3 3 3 3 4 3 4 3 3 4 4 3 3 3 3 4 3 4 3 3 3 3 3 3 4 3 4 3 4 5 4 3 5 4 3 3 4 5 3 4 5 4 3 4 3 3 4 3 4 3 3 3 3 3 4 3 3 4! "! " " 0 6 ! " 3 4 3 3 4 3 ! " 3 3 4 5 4 5 6 3 3
untitled
IV 1 IV 2 (i) 2 0.13 0.23 1 (i) 3 ( 0.11 0.19 0.5% 2 (ii) 1% (ii) 1,000, 1,000 (1 Q) G A 0.02 {e i ) 1} Q (e 5 1) 0.02 β Ρ (iii) 1 1 QG {e ig ( i G ) 1} QG (e 5 1) Ρ e in e i G n Q e in 1 e i G n 1 1 1
Report on Japanese Taxation by the SHOUP MISSION September 15, 1949 S net worth tax,,,
Report on Japanese Taxation by the SHOUP MISSION September 15, 1949 S net worth tax,,, SNA OECD Revenue Statistics OECD National Accounts ineffcicncy polltax Presumption of Correctness
12056286_03.indd
: 82 1 2013 7 2010 2011 1 30 2010 30 2011 30 2010 9 10 11 2011 1 2 1 2010 9 UK UK UK UK UK p. 843 45 82 1 1 UK 9 9 2007-08 UK 30% 30 20%30 150 30 32.5% 2030% p. 843 3 2004-05 5% 5% 75% p. 843 2010 11 1963
Dill,, pp. - - EU i - - i - - - COE - COE COE COE Good Practice GP GP GP GP JABEE INQAAHE PDCA Plan-Do-Check-Action - FD FD - - Rice,, p. niche - i - -Jones,, pp. - MCAT - - - - - - - - - - - - - -
Winter 2009 No Lower Earnings Limit
特集 : イギリスの社会保障 - ニューレイバーの 10 年 イギリスの公的 私的年金制度改革 丸谷浩介 I 1 50 1997 II 1. 2 15 Winter 2009 No. 169 8 3 4 1999 1989 8 2. 4 1 2 1 1992 6 16 Lower Earnings Limit1 65 60 1 2 16 2.40 16 2 1 5 1 2 3. 6 1970 State
Taro-修士論文.PDF
04M3070 1953 28 1957 32 1958 33 1988 63 1989 2002 14 2003 15-1- 2001-2- 50-3- 2001 2000 12 2,693 1995 2,557 2004 1.29 WHO 2.08 1970 1) 14 2006 18 2,774 2000 10 50 59 60 10 10 19 2) 1987 62 1988 63 1 15
あああ
-99- 1 U.S. Department of Commerce, Statistical Abstract of the United States:2004-2005,124 th Edtion,2004,pp.262-263. 2 3 2004 4 James W. Guthrie,Walter I. Garms and Lawrence C.Pierce, School Finance
C. R. McKenzie 2003 3 2004 ( 38 ) 2 2004 2005 (Keio Household Panel Survey) control group treatment group 1
KEIO UNIVERSITY MARKET QUALITY RESEARCH PROJECT (A 21 st Century Center of Excellence Project) DP2005-020 * C. R. McKenzie** 2003 3 2004 ( 38 ) 2 2004 2005 (Keio Household Panel Survey) control group treatment
untitled
2 1 2 3 1980 1 2003 2.041977 1.77 2004 1.29 2 200560 3 200265-87 87 1990 1993 3 WIN-WIN 88 1990 1 3 4 1980 2003 9 conflict between work and family life national priority 10 National Work and Family Month
(1) 259 (2) 259 (3) (1) 260 (2) 261 (3) (1) 262 (2) 266 (3) 267 (4) (1) 268 (2) 269 (3) 269 (4) 270 (5) 270 (6) 27
SUMMARY 2014 26 4 26 5 30 257 258 259 259 (1) 259 (2) 259 (3) 260 260 (1) 260 (2) 261 (3) 261 262 (1) 262 (2) 266 (3) 267 (4) 268 268 (1) 268 (2) 269 (3) 269 (4) 270 (5) 270 (6) 270 (7) 271 (8) 271 271
野村資本市場研究所｜ベイルインの導入に向けた検討－破綻時に債権の損失吸収を図る新たな措置－（PDF）
1. SIFI 2. EU 1 FDIC G20 FSB 3. 4. FSB 2012 8 G20 88 2012 6 EU EU bail-in 1 ICB 2 write-down SIFI SIFI SIFI bail-out SIFI G20 too big to fail 2010 6 G20 SIFI 1 3 2011 11 FSBG20 1 2 3 2012 ICB PLAC 2011
untitled
2010 Winter 2 No. PRACTICE 2010 Winter No. 2 PRACTICE 4 8 14 10 16 12 18 26 30 34 38 39 40 42 44 46 49 51 56 54 60 64 66 67 68 4 PRACTICE 5 PRACTICE 6 7 PRACTICE 8 PRACTICE 9 PRACTICE 10 PRACTICE 11 PRACTICE
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
2 2 3 4 5 5 6 10 14 17 18 18 20
1. 1990 2001 38 02 2. 90 3. 00 3 4. 02 5.5 3.6 2 5. 02 03 GDP 0 2 2 3 4 5 5 6 10 14 17 18 18 20 1930 50 81090 10 2001 38 2.2 2.301 7 02 3.603 5 3.5 FRB03 2 11 BS BS BS 90 1 Personal Income and Its Disposition
2 F 300 130 2270 K 200 320 4180 F 500 567 6433 F K 717 cf. 1-5 1.4. 3 1-9 (1) 8 8 (public goods) 9 (nonrivalrous) 10 (nonexcludable) 11 (goods) (2) 12
1 2005 9 20 http://www.rikkyo.ne.jp/~asatsuma/ 1. 1.1. / / (1) (2) 1.2. ( 2004) ( 2005) ( ) ( ) ( )( ) ( )( ) ( ) ( ( ) ( ) ( ( ) ( ( ) 1220 119 1221 145 (2002 ) 1.3. : (1) (4 ) 2000 8 239 113 240 104
mr0805.indd
62 MAY 2008 MAY 2008 63 64 MAY 2008 MAY 2008 65 66 MAY 2008 MAY 2008 67 68 MAY 2008 MAY 2008 69 70 MAY 2008 MAY 2008 71 72 MAY 2008 MAY 2008 73 74 MAY 2008 MAY 2008 75 76 MAY 2008 MAY 2008 77 78 MAY 2008
開発金融増刊号
4 6 Y = f (, E, Y E ( Y E = α ( E α we py α 0 β E ( ( E β ( E β 6 ( = ( α β ( E β 8 i Y i f i, E i, i 9 Y = α α ( α E α S E 0 ( β β E β E( β E β β6 ( we Y = = = α β E py E β ( β Y Y B Y A r / pr p Y
我が国税制の現状と課題
1 (%) 60 30 ( ) 100 200 PHP 2 3 4 5 6 7 55.9 % 48.3 % 65.3 % 28.6 % 36.9 % 14.3 % 22.6 % 35.8 % 9.7% 26.1 % 10.1 % 38.2 % 26.7 % 29.2 % 36.7 % (2001 ) (1997) (1996) (1997) (1997) 17.8 12.6 15.8 15.2 15.2
Winter 図 1 図 OECD OECD OECD OECD 2003
266 Vol. 44 No. 3 I 序論 Mirrlees 1971 Diamond 1998 Saez 2002 Kaplow 2008 1 700 900 1, 300 1, 700 II III IV V II わが国の再分配の状況と国際比較 OECD Forster and Mira d Ercole 2005 2006 2001 Winter 08 267 図 1 図 2 2000 2
-February GDP GDP
-February GDP GDP - GDP. GDP GDP / GDP DI.. DI..,,. -February (2010=100) 115 110 105 100 95 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 800 350 750 700 300 650 600 250 550
30 Criminal Injuries Compensation Act (1995) http://www.legislation.gov.uk/ukpga/1995/53/contents/enacted 31 Domestic Violence, Crime and Victims Act 2010 http://www.legislation.gov.uk/ukpga/2004/28/pdfs/ukpga_20040028_en.pdf
,.,,.,. NIRA,.,.,,, GDP.,., 1%, 2.0% 3).,,.,,., 1, 4).,,.,, GDP,.,,.,,,.,,., 2002.,,., 3), Q&A Q16 (http://www.stat.go.jp/data/kakei/qa-1.ht
1, 1, 2011 4 3-28,,.,,.,.,,.,,.,,.,.,. 1., 1), 1946.,, GDP,.,,,.,,., (2008) ( NIRA ), 23,.,,, 2).,,,.,,.,,., 657-8501 2-1, E-mail: unayama@person.kobe-u.ac.jp 1) 1. 2), 1990 2 21, 1993 6 12. 3 1 1 2011
49
\n Title カルドア勧告とは何だったのか - 企業 未分割家族 農 業所得の観点 - Author(s) 五嶋, 陽子, Gotoh, Yoko Citation 商経論叢, 49(1): 49-62 Date 2013-09-10 Type Departmental Bulletin Paper Rights publisher KANAGAWA University Repository
B. 1114 B-2 1114 B-3 18 B-4 18 14 B-5 B-6 50.0% 45.0% 40.0% 35.0% 30.0% 25.0% 20.0% 15.0% 10.0% 5.0% 0.0% 36.5% 30.2% 20.3% 13.0% 40.9% 46.3% 30.6% 24.1% 18.7% 16.7% 11.8% 11.0% 1975 1995 2003 B-7 300,000
account4-1.PDF
12 8 23 13 1 1 2 4 13 TEL 1 13 1 12 2 1 12 4 30 13 1 1 2 13 1 1 Office 13 1 1 13 1 1 1 12 2 1 12 4 30 99 3 office 3.1 4 office 426 147 85 3 6 12 2 1 13 1 31 office 5 2 3 4 5 6 7 8 12 2 1 12 4 30 11 8 1
Kyoto Sangyo University. NII-Electronic Library Service
. No. FX No. IRCInternal Revenue Code a IRC a IRC gross income IRC a IRC,,,,, ,, IRC a personal physical injuriesphysical sickness punitive damages the Income Tax Act of b personal injuries or sickness
野村資本市場研究所｜日本の高度経済成長を支えた財政投融資の意義と教訓－アジアで応用する場合のヒント－（PDF）
2013 Summer 1. 2. 3. 4. 1 2013 Summer 1 2 2 1 2010 2020 11 8 2 7,260 300 2007 7,000 3 1 25.0% 20.0% 15.0% 10.0% 5.0% 0.0% -5.0% -10.0% 1953 1965 1980 1995 2004 2007 2010 100 90 80 70 60 50 40 30 20 10
A5 PDF.pwd
Non Domestic Rate: NDR Business Rate ..... Cameron, D. Spending Review 2010 DCLG 2012 Public Expenditure Survey : PES PES grant Specific Grant General Grant DCLG 2012, CIPFA 2012, HM Treasury 2010 CIPFA
Ł\”ƒ.eps
P1 P4 P2 P7 P8 Consolidated balance sheet Consolidated statement of income Consolidated statement of shareholders' equity Consolidated statement of cash flows 1 $5,644,73 262,387 146,72.27 8.2 11,436,433
Ofcom 70 2010 151 Ofcom "Children and Parents: Media Use and Attitudes Report" 95 151 Office of Communications Children and Parents: Media Use and Attitudes Report Figure 95: Parental agreement The benefits
ERM 2007/12/26 1
ERM 2007/12/26 1 1. ERM 2. ERM 3. 4. 5. 6. 7. 2007/12/26 2 ERM COSO ERM 2007/12/26 3 ERM 2007/12/26 4 COSO 1985 1980 1985 1987 1992 2004 2007/12/26 5 COSO 2007/12/26 6 ERM CEO CRO) ERM CRO A B C D 2007/12/26
Economic Outlook 79 Pay-as-you-go Pay-as-you-go Pay-as-you-go Pay-as-you-go Girouard and André (2005)van den Noord (2000) Giorno et al (1995) () The Budget and Economic Outlook Fiscal Years 2007 to 2016
Ⅱ アメリカの年金制度 (1) アメリカの公的年金制度 OASDI , ,500 3, , , , OASDI GDP OASDI
特集 : 公的年金の支給開始年齢の引き上げと高齢者の所得保障 支給開始年齢からみたアメリカの年金制度 山本克也 要約アメリカでは1983 年の公的年金制度 (OASDI) 改革で年金支給開始年齢の引上げが決まり 現在 引上げの途中にある しかし OASDIの年金給付額は少ないこともあって それ以後 大きな改正はなされていない ( 保険料率も 1993 年に引き上げた12.4% が維持されている )
Winter 2012 No. 181 OECD 1 65 2 65 60 2007 68 2011 2011 4 default retirement age Ⅱ 年 金 制 度 の 概 要 1. 基 礎 国 家 年 金 と 年 金 クレジット Basic State Pension Pensio
特 集 : 公 的 年 金 の 支 給 開 始 年 齢 の 引 き 上 げと 高 齢 者 の 所 得 保 障 イギリスにおける 年 金 支 給 開 始 年 齢 の 引 き 上 げと 定 年 制 の 廃 止 丸 谷 浩 介 要 約 イギリスの 年 金 制 度 は 公 的 年 金 と 私 的 年 金 のコンビネーションで 機 能 しており 近 年 は 公 的 年 金 から 私 的 年 金 へと 比 重
K
2015.2.27 1 1 OECD 1 1 2 50 53.6 K. 21 2010 6 18 7 2009 20.121.3 5.2 7.0 53.626.0 0.3 18.41.6 http://www.tse.or.jp/market/data/examination/distribute/b7gje6000001we32-att/report2009.p df 2014 10 21 2 50
untitled
2007 9 2 ( ) ( ) 1 40 6 40 6 1 2005 2007 4 2005 58 2005 56 2006 57 2007 58 3 2000 ( ) ( ) 2007 (The Fidelity Research Institute Retirement Index sm ) 1 6 19 2 26 2 2 58% Generation X 25 42 54% Baby Boomer(43
WASEDA University Internship Guide http://www.waseda.jp/career/internship/ 1 2 3 For International Students International students who are interested in internships with Japanese corporations must be
財政のサステナビリティと長期金利の動向
* nakaza-t@hoffman.cc.sophia.ac.jp ** yutaka.soejima@boj.or.jp ()*** **** munehisa.kasuya@boj.or.jp No.03-J-7 2003 10 103-8660 30 * **()******* * ** () *** **** 2003 10 (i) (ii) Keywords: government bonds,
1
1 3 5 5 5 DC 9 NISA 20 22 26 26 IRA Roth IRA SEP SIMPLE 27 401(k) 33 529 38 ESOP 40 42 42 ISA 43 49 NEST 52 54 56 56 56 58 58 59 60 61 61 NISA DC 62 NISA 62 DC 63 DC 64 67 67 67 68 69 69 70 70 71 72 NISA
国際流動性に関する財政的側面について
IMF SDR IMF 2011 6 1 2 2011 E-mail: obstfeld@econ.berkeley.edu / /2011.10 35 1. 2007 2009 2 Goodhart [1999] 2010 11 2. 4 1970 IMF 1960 36 /2011.10 international reserve 1 D 35 1 D 35 1960 Eichengreen [2011]