鉄鋼業の成長と租税特別措置 : 鉄鋼業の成長要因分析

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The steel industry is a typical illustration of industrial policy. After World War n , special taxation measures were used as part of the industrial policy. This paper is about the growth of both the steel industry and special taxation measures. Papers showing that the special taxation measures contributed to the growth of the steel industry are numerous, but questions remain: 1) Special taxation systems can't stand for themselves. They are effective only when paired with financial measures. In the steel industry case both taxation systems and financial measures were implemented together. 2) Special taxation systems improve financial status, but financial affairs are indirectly a main cause of growth. Accordingly, special taxation systems are indirectly a main cause of growth. 3) Corporations can use special taxation systems as long as they have net income. Without net income, they can't make use of them. 4) A study using the growth theory shows that special taxation systems for the steel industry correlate with an increase in retaind income, but they do not always correlate with an increase in sales or assets that are indexes of growth. 5) Special taxation systems have no effect on growth unless the direct main causes of growth are strong. The direct main causes of growth are entrepreneurship, echnological innovation, the relations between capital and labor,and so on. The steel industry had both daring entrepreneurship and technological innovation. Even though the steel industry has special taxation systems, it is the nature of the rnrnorations themselves which nermit them to be effective.
信州短期大学の論文

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山内進
信州短期大学

鉄鋼業の成長と租税特別措置 : 鉄鋼業の成長要因分析

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