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株式会社の課税される買収についてのフレームワーク (A Framework For Taxable Acquisition of Corporations in Japan)

Kawase, Yutaka - 2022

Japanese Abstract:Erickson et al. (2019)...

Persistent link: https://www.econbiz.de/10013291385

Changing Swedish Welfare State – Toward a More Flexible Model

Suzuki, Kenji - The European Institute of Japanese Studies, … - 2001

This paper examines a number of traditional characteristics of the Swedish welfare state, and discusses how they have been changed over time, especially since the economic crisis in the early 1990s. It emphasizes that the country did not only suffer from the economic crisis and recent...

Persistent link: https://www.econbiz.de/10005644840

税・社会保険料の負担と社会保障給付の構造 : 税制と社会保障制度の一体改革に向けて

田中, 秀明 - Center for Intergenerational Studies, Institute of … - 2010

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Persistent link: https://www.econbiz.de/10008455429

年金財政方式の経済分析 : 消費税方式の考察

高畑, 純一郎 - Center for Research on Contemporary Economic Systems, … - 2009

年金の議論が盛んになってきているが, その中で特に関心がもたれているのは財政方式の問題である。財政方式には保険料方式と消費税方式などがあり, それに依存して資源配分が変化する。本研究では,...

Persistent link: https://www.econbiz.de/10004998249

An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?

Takahata, Junichiro - Institute of Economic Research, Hitotsubashi University - 2009

Recently, Japanese public pension scheme has been discussed more often, especially about how to finance the scheme. It is possible to finance the scheme by wage-proportional contribution or by Value-Added-Tax, but the allocation may be different depending on the financial method. I find that an...

Persistent link: https://www.econbiz.de/10005489455