増税と他の政策の組合せの変遷

古谷, 雅彦

年報公共政策学, 2015, 9, 195-212

Permalink : https://hdl.handle.net/2115/59409

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アクセス権	open access
URI	https://hdl.handle.net/2115/59409
タイトル	増税と他の政策の組合せの変遷
タイトル	The Historical Change of the Combination of Tax Increase and Other Policies
著者	著者名古谷, 雅彦 Furuya, Masahiko
言語	日本語
キーワード	Tax increase
キーワード	policy combination
発行日	2015-03-31
出版者	北海道大学公共政策大学院
出版者	Hokkaido University Public Policy School
収録物名	年報公共政策学
収録物名	Annals, Public Policy Studies
巻(号)	9
ページ	195-212
抄録	Tax increase, an unpopular policy, is decided by inactive approval of people. One of the ways for statesman to secure inactive approval is to interlace tax increase with other policies. The introduction of Consumption Tax was decided with Income Tax reduction. The combination of the increase of Consumption Tax rate and the improvement of social security was decided in the Comprehensive Reform of Social Security and Tax. Considering aging and population decrease, the combination of tax increase and benefit increase would be difficult and the combination of tax increase and the change of basic policies would be necessary.
資源タイプ	紀要論文
出版タイプ	Version of Record