納税者投票制度とその経済的評価 : 千葉県市川市の「1%支援制度」

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概要

• 論文の詳細を見る

• This paper summarizes" the 1% law"which was enacted by Ichikawa city in2004. This law allows citizens of Ichikawa city to denote 1% of their local personalincome tax to support a non profit organization (NPO). The 1% law is more efficientmechanism to support for NPO than government direct subsidy and alsoprovides a new source of income for NPO.We next estimate its overall economic effects and answer the questions such aswhether the 1% law had a crowding out effect. The overall conclusion is that the1% law is supported on economic reasons. However, it must be noted that muchof taxpayers who are eligible to vote are male citizen and the voting percentage isvery low.Finally we refer to the 1% provision as a redistributional scheme.

著者

• 青柳 龍司

  流通科学大学商学部

• 于 洋

  城西大学現代政策学部

関連論文

• 寄付税制と「1%支援制度」
• 納税者投票制度とその経済的評価 : 千葉県市川市の「1%支援制度」
• 公的年金の財源問題に関する日中比較(1)
• 千葉県市川市における1%支援制度の評価と分析 : 住民税制と寄付課税

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