日本税制の特質と限界 : 20世紀末〜21世紀初(一ノ瀬篤教授退任記念号)

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概要

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• I (After the oil crisis in 1970s, the economic structures of industrially advanced nations have changed. High economic growth came to an end, and structural unemployment problem and so on have occurred. Under such conditions, each state has enormous public debts. Owing to the fiscal crisis, many states have come to grips with fiscal reforms.) In 1970s and 1980s, Japanese tax burden rate and social security contributions rate went up. Naturally the national burden rate (tax burden rate + social security contributions rate) went up also. Japanese state introduced consumption tax in 1889. This tax is a Japanese version of a value-added tax. Between 1989〜1990, the Cold War structure between the East and the West was melted down, and globalization of the world economy has been born. In addition to that, The bubble burst. For the reasons, Japanese state spent much money for public works projects, and carried out tax cuts in 1990s. Japanese economy was stimulated by public finance. But the economy has not gotten better. As a natural consequence, tax revenues went down. And the function of income redistribution declined. II OECD countries or USA, United kingdom, Germany, France and Sweden evolved tax increase policy 1990s. As the result of such tax policies, Japanese position of tax burden rate has become much lower than other OECD countries. OECD countries raised their social security contribution rates in 1990s. However Japan raised it higher than other countries. As the consequence of such social security burden policies, Japanese position of it went up. On the contrary of tax burden rate, Japanese social security contribution rate is never low. The balance of Japanese public debts (to GDP) is larger than other countries. That is to say, Japanese procurement base of tax revenue is poorer than OECD countries. And Japanese function of income redistribution is inferior to other countries. The doctrine of Japanese tax policy is based on neoliberalism. But Japanese government is not relied on by people. So tax reform in post welfare state era cannot be put into practice.

• 2010-02-25

著者

• 斎藤 忠雄

  新潟大学経済学部

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