WEKO3
アイテム
災害対策税制
https://doi.org/10.15057/27435
https://doi.org/10.15057/274352b16bdb7-4fd0-4b01-a1aa-f97ec9e3f6f1
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
keizai0090100630.pdf (1336096 bytes)
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| アイテムタイプ | デフォルトアイテムタイプ（フル）その２(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2018-11-07 | |||||
| タイトル | ||||||
| タイトル | 災害対策税制 | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | Taxation Measures against Natural Disasters | |||||
| 言語 | en | |||||
| 作成者 |
渡辺, 智之
× 渡辺, 智之 |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper discusses tax policy issues arising in the context of natural disasters. Ideally, tax policies, together with various regulations, should be used as an ex-ante tool to provide proper incentives to achieve the optimum behavior of people, which minimizes total social costs of natural disaster, leaving distributional issues for social security and social welfare systems. However, it is actually impossible for politicians to refrain from helping the affected people by providing tax relief, subsidy, and public works in the affected regions, even if the ex-post relief distorts incentive of people and local municipalities to prepare for natural disasters. In Japan, a large part of Government budget after natural disasters are used for public works. While it is necessary for the Government to recover the public infrastructure destroyed by natural disasters, it is not the best policy to support people by providing them with public housing located in the affected regions, causing misallocation of resource. It is better to provide tax relief and pecuniary assistance, such as subsidy for housing expenditure, from the viewpoint of efficiency and of welfare of affected people. The possibility to use tax relief after natural disasters can be explored as a second best policy. | |||||
| 言語 | en | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | （特集：公共と市場のリスク分担：アジアの公共の在り方についての研究） | |||||
| 出版者 | ||||||
| 出版者 | 一橋大学大学院経済学研究科 | |||||
| 日付 | ||||||
| 日付 | 2015-07-31 | |||||
| 日付タイプ | Issued | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| selfDOI | ||||||
| ID登録 | 10.15057/27435 | |||||
| ID登録タイプ | JaLC | |||||
| 収録物識別子 | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA12162457 | |||||
| 収録物名 | ||||||
| 収録物名 | 一橋経済学 | |||||
| 巻 | ||||||
| 巻 | 9 | |||||
| 号 | ||||||
| 号 | 1 | |||||
| 開始ページ | ||||||
| 開始ページ | 63 | |||||
| 終了ページ | ||||||
| 終了ページ | 83 | |||||
