The incidence of corporate income tax is both an old and a new problem in public economics. In this paper, we utilize the dynamic general equilibrium model to analyze the incidence of the burden of corporate income tax and explain the intertemporal incidence. By building a dynamic macroeconomic...

In a case-study, we show that developing new goods is constrained by demand uncertainty. It was believed that knowing "needs" would be critical for R&D investment decisions, and thus developing new goods. However, although the need for flat panel televisions was known for many years, they were...

Considering lifetime employment as a worker's continuous employment with a single employer from hiring to retirement and focusing on men with employment experience, this paper analyzes realities of such employment and changes that occurred during the period 1945 to 1995. Specifically, this paper...

The Australian economy has been one of the top performers among OECD countries since the mid-1990s. This economic boom has brought the country's public finance into fiscal surplus since 1998, and general government net financial liabilities approached almost zero in mid-2000. As with monetary...

This paper analyzes the desirable direction of the interpretation of various rules and regulations of GATT and the WTO from the standpoint of economics, based on the Vienna Convention on the Law of Treaties. Particularly, the following legal issues are examined.(1) Externality related to the...

This paper analyzes the results of a survey conducted in Vietnam in late 2003 and forms part of a research project aimed at clarifying the current situation in Vietnam as the country enters a new stage in its development by interpreting the impact made by Japanese companies operating there. The...

Until the General Agreement on Tariffs and Trade (GATT) ended in 1994, the allowance of exceptions for the environment was rigorously judged from the stand point of promoting free trade. However, this type of strict interpretation was relaxed after the formation of the WTO. This was partly due...

It is well known that the relationship between the female labor force participation rate (FLPR) and the total fertility rate (TFR) shifted from a negative correlation (countries with higher FLPR have lower TFR) to a positive one (countries with higher FLPR have higher TFR) among the Organisation...

In Japan, most tax scholars and practitioners have believed that the introduction of "advance-ruling" would dispel the uncertainty about tax consequences and facilitate transactions. However, Givati (2009) shows that in the U.S. advance rulings (Private Letter Ruling and Advance Pricing...

In this discussion, we analyze the following issues with regard to the environment and trade. (1) How reasonable is the "win-win" argument that trade and the environment have a mutually favorable impact in comparison with the argument that trade has an unfavorable effect on the environment? (2)...