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 19 22 23 2012 2009 2016 8 DC 1 1 121
44 2017.3 2005 2009 2 アメリカにおける地方償却資産課税 3 2 3 Real Property Tax Real Estate Tax Tangible Personal Property Tax TPPT TPPT 4 TPPT 10 40 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 28 29 3 2 2012 Statistical Abstract of the United States 2016, ProQuest, p.314. U.S. Census Bureau, Government Finance Statistics, 2015. 3 2005 4 122
TPPT 1 11 DC 29 7 5 DC TPPT 22 TPPT TPPT 33 DC TPPT TPPT 2 2000 2005 2009 TPPT 1 2000 2009 2000 2005 2009 1 TPPT 2009 2000 2005 29 98 TPPT 73 71 DC 48 43 37 36 33 29 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 2004 126 66 H.B.66 TPPT 2005 2009 5 phase out 6 assessment rate ratio 7 2005 25 2006 18.75 2007 12.5 2008 6.25 2009 0 TPP 2005 23 2007 21 2008 19 2010 15 2011 13 2006 18.75 2007 12.5 2008 6.25 5 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 http://www.tax.ohio.gov/portals/0/personal_property/tangible_personal_property_tax_changes_in_hb1.pdf 2016 11 27 HB66 7 123
44 2017.3 表 1 各州の TPPT の詳細 (Tax Foundation 調査 :2012 年 ) 124
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
44 2017.3 2009 0 1995 2005 25 2007 20 2008 15 2009 10 2010 5 2011 0 1994 2005 67 2006 46 2007 20 2008 15 2009 10 2010 5 2011 0 TPPT 7 2014 33 42 20 3 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 2006 7 5 2018 10 2006 2010 Hold-harmless Period H.B.66 Commercial Activity Tax CAT Gross Receipt Tax CAT TPPT H.B.66 25 2006 25 H.B.66 18.75 2007 25 12.5 2008 25 6.25 2009 25 0 TPPT H.B.66 H.B.66 2006 TPPT 2006 2008 1995 2006 2007 3 2006 TPPT 2005 TPPT 2006 2010 5 2005 100 2012 126
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 8 2012 13 2005 100 4 2005 TPPT 2011 TPPT 2011 TPPT 2015 2013 2014 4 2015 3 2016 2 2017 18 8 School district income tax 2016 12 611 188 http://www.tax.ohio.gov/portals/0/tax_analysis/tax_data_series/school_district_data/sdit_list.pdf 2016 12 1 127
44 2017.3 2013 2015 100 2014 2015 17 4 3 2 2018 4 TPPT の廃止と学校区財政 2018 CAT TPPT TPPT TPPT CAT Gross Casino Revenue Tax 33 34 County Student Fund 2016 4,560 tax capacity tax effort TPPT tax effort 611 Dublin City School District DCSD TPPT 9 2017 DCSD 1 9,104 1 9,271 76.6 TPPT 10 2.0 10.4 8.0 2016 2017 DCSD 11 TPPT 2006 1,200 1 DCSD 1 611 99 204,339 145,176 DCSD 8 DCSD DCSD TPPT 9 2016 8 2 DCSD Treasurer CFO Stephen Osborne 10 TPPT 11 DCSD HP http://www.dublinschools.net/finances.aspx 2016 11 27 128
1 31,027,080 2 1,905,814 3 873,167 47,834 2 50,353 52,236 145,176 50 60 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.63 2005 41 3 4 pp.67-97 2009 63 3 pp.571-599. Ohio Department of Education (2016), Ohio School Districts in Fiscal Emergency. Ohio Department of Taxation (2010), Property Taxation and 129