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図書
Hope AshiaborEdward Elgar Publishing[2020]<A561-D12>
国立国会図書館全国の図書館
  • 要約等... ways in which tax expenditures can be best used in order to enhance their effica......g the capacity and limits of tax expenditures in financing environmen......rious contexts and policies in o......ads as well as any deviations th......radation, the management of tax expenditures invariably re......equences that manifest in negati......ental outcomes and economic inef......tally harmful. Tax Expenditures and Environmental......st to students and scholars in both tax and environmental......ill also offer an essential tool...... policy makers and practitioners...... policy design and its doctrinal analysis"--
  • 内容細目The extensive use of tax and direct expenditures over fiscal and market instru......nmental policy Tax expenditures : their origins, nature, and issues The en......ntext : issues and challenges Financing innovation and deployment of cleantech through tax and direct expenditures Financing environmental expenditures through the earmarking of taxes and charges Restr......ally harmful transport subsidies : a case of em...
  • 件名...nmental policy Expenditures, Public Susta......velopment--Law and legislation Tax expenditures
デジタル記事障害者向け資料あり
Toshiyuki Uemura会計検査院2009-03Government auditing review(16)
インターネットで読める国立国会図書館
記事
WU Qingji, OSHIMA Kazutsugu<Z3-301>桃山学院大学経済経営論集 = St. Andrew's University economic and business review / 桃山学院大学経済経営学会 編62(2):2020.10p.1-11
国立国会図書館全国の図書館
  • 要約等...in rural China and how the villageʼs financial expenditure can help village r......sk-sharing mechanism and rural economi......ions after the tax sharing reform......tial risk avoidance ability is c......ll consumption and staple food c......nfrastructure, and social financial expenditures, and risksharing a......ntʼs public financial expenditures helped to for......tion smoothing and developed an alternative no......Social service expenditure played a role ......ing for middle and low level villages.
  • 件名risk-sharing consumption smoothing financial expenditure public safety net fiscal transfer
図書
M. Kevin McGee.Lexington Books[2019]<DG183-B47>
国立国会図書館
  • 要約等Our tax system is a mess. And the reason fo......t mess is, our tax system is inco...... well-designed tax system is like......ut our current tax system is disj......ty, loopholes, and distorted inc......ves. We need a tax system that ma......itional income tax coherent is an impossible goa......st our target, and complete the ......onsumed-income tax -- a system that taxes all income, ......onsumed-income tax was begun deca......t adopted IRAs and other tax-deferred savin......s a variety of tax issues -- amon......cupied houses, and corporations -- and develops seve...... recommended changes. These changes would result in a tax syst...
  • 件名Income tax--United States. Tax expenditures--United States. Taxation--United States. Income tax. Tax expenditures. Taxation. United States.
図書
edited by Alan J. Auerbach and Kent Smetters.Oxford University Press[2017]<DG111-B40>
国立国会図書館
  • 要約等...the what, who, and how of tax policy are at ......itics, policy, and economics. The Economics of Tax Policy provide......e economics of taxation. Tax policies gener...... policymakers, and scholars. The......iest 1 percent and the rest of t......ge. This important volume enhances understanding of the implications of taxation on behavior and social outcom...... key topics in tax policy. These include how changes to the individual income tax affect long-te...... challenges of tax administration, compliance, and enforcement; and environmental taxation and its effects on tax revenue, pollu......ic efficiency, and income distribution. Also ex...
  • 件名Taxation. Fiscal policy. Finance, Public. BUS......S & ECONOMICS--Taxation--General.......ICS--Public Finance. LAW--Taxation. Steuerpolitik Fiskalpol...
  • 著者標目Auerbach, Alan J Smetters, Kent A. (Kent Andrew)
図書
Yoshimi Adachi.Springer[2018]<EG3-B17>
国立国会図書館
  • 要約等...damentals of quantitative significance, using exist......ticities of demand for tax, health insurance, and medical servi......uide to the financial and social basics......of health insurance and provides the ......ble for understanding the incorr......ticities of demand and pattern of tax and health insurance. Most countries feel constant pressure because expenditure is increasing and resources are......g to over-insurance, excess demand for medical care, and rapid expenditure growth in the ......hosen examples and supported by extensive data analyses, this bo......aders who seek an in-depth and up-to-date integrated overvi...
  • 件名Taxation--Japan. Social security--Japan. Social security. Taxation. Japan.
デジタル図書
Wataru Nakazawa [著]Osaka University Press2016<FB46-B1>
インターネットで読める国立国会図書館全国の図書館
  • 目次・記事...ding (1) Risks and Social Securi......a Society with an Aging Population and a Declining B......g on Education and People’s Atti......nal Burden 2. Can We Increase Pu......PLE’S ATTITUDE AND THE STATE OF ...... Modernization and Education: A ......rica (3) American-Style Liberalism and the Education......School Systems and the Societal ......) Equalization and Human Resource Allocation (2) Japanese People’s Se......uality Debates and Public Educat......tial (4) The Meaning of the Gove......ate/Government and Education 1. ...... Modern States and Development o......tems (1) State and Bureaucracy (......n System in Japan 3. Development of the State M...
  • 著者紹介...ru Nakazawa is an associate prof......e School of Human Sciences at Os......ocial Sciences and Humanities for this work in Japanese. His resear......stratification and mobility, and quantitative methodology.
図書
Gisela Huerlimann, W. Elliot Brownlee, Eisaku Ide, editorPalgrave Macmillan[2018]<DG118-D1>
国立国会図書館
  • 要約等...torical understanding of current debates over tax reform and it offers a c...... fiscal policy and the distribution of income and wealth. Topic......tion of income taxation since Wor......rd value added taxation; the rela......onship between tax reform and the construct......obalization on tax and fiscal policy......forces shaping tax consent; and the political economy of tax and fiscal reform......cus on significant episodes in t......ark, Sweden, France, Greece, the......Spain, Switzerland, the USA, and Japan
  • 内容細目The political economy of taxing, spending, and redistribution since 1945 : an introduction / Huerlimann, G. Brownlee,...... How employers and conservatives......ped the modern tax state / Hertel-Fernandez, A. Martin ...... : consumption taxes, big business, and the welfare s......e in Sweden / Lantz, G. ; p. 49-......ng-class power and the taxation of current earnings : Danish pay-as-you-earn income tax in comparative......p Universalism and tax consent in Den......employees in France : the spread of income taxation, 1945-198....... ; p. 131-153 Tax policy in the ......n in the 1970s and 1980s? / Brow....... ; p. 155-186 Tax reformers' ideas, the expendi...
  • 件名Taxation--History Taxation
デジタル記事
岡本 章, 島 俊彦<Z3-940>岡山大学経済学会雑誌 = Okayama economic review42(2) 2010.9p.95~123
国立国会図書館全国の図書館
  • 要約等...sion reform in an aging Japan, using a numer...... demographic change and public pensio......conomic growth and welfare, usin......the current Japanese pension sch......e 2004 reform, and the reform ca...... benefit is financed by a consumption tax and in which the ...... Moreover, it handles the case i...... a progressive expenditure (or consumption) tax is introduced.......hese reforms than under the current pension sch...
  • 件名...on Progressive expenditure tax Life-cycle general equilibriu...
図書
Routledge2004.<DG118-B10>
国立国会図書館
  • 内容細目Taxing terms and strategies Ancient world Ear......00-1500 Renaissance to enlighten......tury Twentieth and twenty-first centuries.
  • 件名Taxation -- Public......on -- History. Tax and expenditure limitations -- History. Taxation -- History.
マイクロ図書
1995<YCA-Y 3.AD 9/8:2 T 19>
国立国会図書館
  • 件名Tax and expenditure limitations -- United States ...
  • 一般注記At head of title: An information report Shipping l...
  • 原資料等に関する注記原資料の出版事項: [Indianapolis, Ind.?] ...... Center for Urban Policy and the Environment, Indiana University : Advisory Commis...
デジタル記事
Pema DORJI<Z3-1124>地域学研究 = Studies in regional science : 日本地域学会年報52(2):2022p.271-292
国立国会図書館全国の図書館
  • 要約等<p>   The Bhutanese government ......per the <i>Bhutan Education Blue......to increase human capital accumu......ized education expenditures and was gradually......over the years and currently cov......tudents in Bhutan. Given the fis......h fueled by human capital to cal......odel using Bhutan’s existing cen......chool policies and simulate the ...... all students, and evaluate the ......ubsidies is financed through deb...... was higher by an average of 0.3......subsidy was financed through tax during the transition and at the steady......th rate in Bhutan, we simulated ......ded that to finance the extension of central sc...
  • 参照Private versus public financing of education and endogenous gr......ccumulation in an endogenous gro......etting with human capital Policy reforms and growth in com......ocial Security and Growth: The I......generational transfers, production and income distri......e distribution and welfare Thres......al equilibrium analysis of the p......vestment in Human Capital: Endogenous Growth and Income Inequa......ity On the mechanics of economic......easing Returns and Long-Run Grow......i Region of Japan: Simulation in a Six-Period O...
雑誌
International Information Institute1998-<Z71-B804>
国立国会図書館全国の図書館
  • 一般注記本タイトル等は最新号による 刊行頻度の変更あり v. 1, no. 1からv. 2, no. 1までのタイトル関連情報: An international journal
  • 並列タイトル等(連結)An international journal
  • 並列タイトル等An international journal
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図書
edited by Bryan Evans and Carlo Fanelli.McGill-Queen's University Press[2018]<AC3-391-B11>
国立国会図書館
  • 要約等"Following the 2008 global financial crisis, Canada appeared to......sential public and social servic......h as education and healthcare--s......blic Sector in an Age of Austeri...... the provinces and territories, ......rom regressive taxes and new user fees......sector layoffs and privatization schemes), and what, if any, political re...... the global financial crisis and the period of......henomenon. A granular examinatio......entifies how changing fiscal con......ublic services and restructured public finances, highlighti......quences such changes have had fo......sector workers and users of publ......f its kind in Canada, The Public Sector in an A...
  • 内容細目...lf-government, and the Northwest......lier: Yukon in an austere age / Jerald Sabin Co...
  • 件名Global Financial Crisis (2008-2009) Finance, Public--Canada--Provinces.......iscal policy--Canada--Provinces.......ivil service--Canada--Provinces.......eoliberalism--Canada--Provinces. Global Financial Crisis, 20......nment policy--Canada--Provinces. Finances publiques--Canada--Provinces.......ique fiscale--Canada--Provinces.......ion publique--Canada--Provinces.......libéralisme--Canada--Provinces. Crise financière mondiale......vernementale--Canada--Provinces.......ivil service--Canadian provinces. Finance, Public--Canadian provinces. Fiscal policy--Canadian provinces. 1.1......ektor 1.5\x Finanzkrise 1.6\x Finanzpolitik 1.7...
図書
World Bank, Poverty Reduction and Economic Management Network, Poverty Reduction Group[2007]<DE64-B3473>
国立国会図書館
  • 要約等The difficulties faced by many developing co......ue from direct taxes have forced ......ly on indirect taxes to finance development ...... for commodity taxation in the co......uthor assesses tax options on the......each commodity and the price ela...... measure used. An application of......ea shows that many components of food expenditure (particularly ......reals, grains, and roots) would be good candidates for exe......om value-added tax. Even though expenditure on health and education is ......r, their importance for human capital development argues fo...
  • 件名Indirect taxation -- Develo......metric models. Taxation -- Developing countries ...
  • 一般注記.../www-wds.worldbank.org/record?docid=000016406_2...
デジタル記事
Hario Damar<Z3-1124>地域学研究 = Studies in regional science : 日本地域学会年報32(3) 2001年度p.39~51
国立国会図書館全国の図書館
  • 要約等...el that offers an alternative quantitative device......between public and private secto......al rich region and industrial re......mposing higher tax improves all t......e structural changes is needed especially for t...
図書
Organisation for Economic Co-operation and Developmentc2008.<DE64-B4000>
国立国会図書館
  • 要約等...s successful transformation from a centrally planned economy int......he EU average, and public expenditures exceed revenu......tore fiscal balance and promote susta......rm, employment and social polici...... reform, small and medium enterp...... energy policy and the environme......ration reform, and e-government.--Publisher's d...
  • 内容細目... for stability and sustainable g......icit reduction and making taxes and expenditure more growth fr......ing efficiency and quality of ca......ing Employment and social polici......: improving human capital format......ompetitiveness and fostering suc...... Energy policy and the environme......t of climate change Public admin......ing the performance of the public sector Exampl...
  • 別の媒体に関する注記Available both in print and online.
デジタル記事
金子 能宏<Z3-435>The Economic studies quarterly : The Journal of the Japan Association of Economics and Econometrics / 理論・計量経済学会 [編]45(2) 1994.06p.p159~178
国立国会図書館全国の図書館
  • 要約等... model with human wealth, we analyze the effect of income tax on interest on......olio selection and savings rate ...... capital gains tax and the combined ......ect of the two taxes. We suggest ......capital income taxes in this life-cycle setting and apply it to Japanese workers hou......on to lifetime expenditures considered as......who bear these taxes would pay th......me consumption expenditures before taxation so as to ......ining the post-tax level of utili......of both income tax on interest and capital gains tax is between 3% and 7% of the sum of lifetime expenditures at each period after taxation.