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1 論文 オハイオ州における償却資産課税の廃止と学校区財政への影響 前 田高志 1 本稿の目的 DC

2 アメリカにおける地方償却資産課税 Real Property Tax Real Estate Tax Tangible Personal Property Tax TPPT TPPT 4 TPPT DC 1 TPPT Rust belt 1980 TPPT TPPT 図 1 償却資産課税 (TPPT) 非課税州 ( を付した州 ) 2016 年 8 月時点 Statistical Abstract of the United States 2016, ProQuest, p.314. U.S. Census Bureau, Government Finance Statistics,

3 TPPT 1 11 DC DC TPPT 22 TPPT TPPT 33 DC TPPT TPPT TPPT TPPT TPPT DC TPPT TPPT TPPT TPPT 20 TPPT TPPT TPPT Tax Foundation 5 TPPT 3 オハイオ州における TPPT 廃止の経緯 H.B.66 TPPT phase out 6 assessment rate ratio TPP Tax Foundation TF Facts & Figures: How Does Your State Compare? State Business Tax Climate Index Tax Freedom Day TPPT 6 H.B.66 Ohio Department of Taxation HP HB

4 表 1 各州の TPPT の詳細 (Tax Foundation 調査 :2012 年 ) 124

5 表 2 各州の TPPT の 1 人当たり税収額と対州 地方歳入 ( 自主財源 ) 比の推移 (2000 年 2005 年 2009 年 ) 125

6 TPPT TPPT TPPT TPPT 1967 Ohio Tax Commission Report Report of the Committee to Study State and Local Taxes 2003 Ohio Tax Commission Report TPPT TPPT H.B.66 TPPT Hold-harmless Period H.B.66 Commercial Activity Tax CAT Gross Receipt Tax CAT TPPT H.B H.B TPPT H.B.66 H.B TPPT TPPT 2005 TPPT

7 表 3 TPPT 税収と減収補填額の合計の 2005 年度 TPPT 税収額に対する割合 表 4 事業用有形動産 電話会社資産別の TPPT 税収と減収補填額の合計の 2005 年度 TPPT 税収額に対する割合 TPPT TPPT 2011 TPPT 2011 TPPT School district income tax

8 TPPT の廃止と学校区財政 2018 CAT TPPT TPPT TPPT CAT Gross Casino Revenue Tax County Student Fund ,560 tax capacity tax effort TPPT tax effort 611 Dublin City School District DCSD TPPT DCSD 1 9, , TPPT DCSD 11 TPPT ,200 1 DCSD , ,176 DCSD 8 DCSD DCSD TPPT DCSD Treasurer CFO Stephen Osborne 10 TPPT 11 DCSD HP

9 1 31,027, ,905, ,167 47, ,353 52, , School Funding. Stafford J. and L. Deboer (2014), The Personal Property Tax in Indiana; Its Reduction or Elimination Is No Simple Task, Indiana Fiscal Policy Institute. 5 むすびに代えて TPPT TPPT CCH (2016), 2016 State Tax Handbook, Wolters Kluwer. CCH (2016), 2016 U.S. Master Property Tax Guide, Wolters Kluwer. Errecart, J., Gerrish E., and S. Drencard (2012), States Moving Away from Taxes on Tangible Personal Property, Background Paper (Tax Foundation), No pp pp Ohio Department of Education (2016), Ohio School Districts in Fiscal Emergency. Ohio Department of Taxation (2010), Property Taxation and 129

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