法人事業税の外形標準課税化に関する産業連関分析
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概要
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Taxing corporations according to the size of the business was introduced in 2003. The change in the tax system may influence not only local finances but also macroeconomics in the region. The purpose of this paper is to clarify the influence on prices occuring as a result of the introduction of the policy of taxing corporations according to the size of the business, using an input-output analysis. In this analysis, the supplydemand balance is considered and price changes influenced by changes in income are estimated. The result shows that the appearance of the price change varies widely in each industry.
- 2005-12-20
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