Public Finance Workshop 2020
財政ワークショップ
- ※ 2021年2月7日
Zoomを利用したオンライン開催について （Online Seminars Using Zoom) 当面の間、本ワークショップはZoom を利用してオンラインで開催されます。 以下の注意事項を必ずご確認の上ご準備をお願いいたします。 Public Finance Workshop is held online using Zoom for the time being. Please read the following instruction for participation.
※ 登録 (Registration) 事前登録が必須となります。 下記よりご登録頂きますとミーティングURLがemailで送付されます。 事前にご利用の端末にZoomアプリケーションのインストールをお済ませください。（Zoomアカウントをお持ちの方は、emailにあるID、パスワードでサインインして頂くことも可能です。） ご登録URLが変更しております。これまでご登録頂いている方も新規登録が必要となりますので下記ご案内のURLにて改めてご登録ください。 Registration is required to join a seminar. Please register in advance at the following website so that detailed information containing meeting URL will be provided via email. Please make sure to install ZOOM Cloud Meetings (application)on your computer or cell phone in advance. (If you have a Zoom account, sign-up using ID and password included in the email is also available.) 事前登録はこちらから⇒https://zoom.us/meeting/register/tJwocOGprDssG9bjyyexR-neAooitscBfZMv 参加までの手順は下記より事前にご確認ください。 For more details, please see the following website. ※ 注意 (Note) 1) 参加者名には、ご自分の氏名をお使い下さい。 Please register your full name when you participate. 2) 登録は初回のみ。すでにご登録されている方は、登録時にご案内済みのミーティングURLまたはミーティングID、パスワードでご入室頂けます。ただし、共催セミナーの場合、URLが変わる場合がありますのでお気をつけください。 Those who already registered previously need not register again. You can join the following meetings with the same meeting URL or the meeting ID as the one you received. Please note that the meeting URL will be changed when the seminar is hosted by another workshop.
※ セミナー中 (During Seminars) ご自身の音声は、質疑応答時を除き、OFFにしてください。 Please mute your microphone during a speaker's talk except for Q&A session. 音声OFFの手順 (Muting Participants in Zoom)
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| 日時 | 2020年6月18日（木）16:50-18:35 |
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| 場所 | Zoomを使ったオンラインでの開催(事前登録制）となります。詳細は本ウェブサイト上部の説明をご確認ください。
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| 報告 | |
| 要旨 | Congestion is a large problem in metropolitan areas. This paper provides a theoretical and empirical framework that can analyze whether congestion induced by highway construction affects residential and workplace choice in metropolitan areas. First, we develop a quantitative urban model with congestion, and this model illustrates that how congestion affect the worker location choices of residence and workplace. This model indicates that congestion induced by highway construction causes population and employment suburbanization. To examine the validity of the model, we use partial identification with data on central cities in US from 1950 to 1990. The empirical results shows that the model with congestion is evidenced by the data on all cities. On the other hand, the model without congestion is not valid the data on congested central city. |
| 日時 | 2020年7月17日（金）16:50-18:35 |
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| 場所 | Zoomを使ったオンラインでの開催(事前登録制）となります。詳細は本ウェブサイト上部の説明をご確認ください。
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| 報告 | 鈴木崇文 (愛知淑徳大学) "Avoiding Compliance Costs: Evidence from VAT Reforms in Japan" (joint with Kawakubo Takafumi (LSE), Kohei Asao (PRI, Japan))
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| 要旨 | This paper disentangles the motivations for enterprises responding to size-dependent tax regulations by exploiting the value-added tax (VAT) reforms in Japan. Tax threshold and tax rate have been changed over the past three decades since the introduction of VAT. We extended the model of Harju et al. (2019) to incorporate various tax reforms and derived empirically testable implications. By using a novel panel of Japanese Census Survey of Manufactures covering the periods of VAT introduction and reforms, we found that the observed output response by enterprises is mainly caused by compliance costs rather than tax rates, suggesting that the dominant factor of tax avoidance incentives is compliance costs for small enterprises in Japan. The authorities are encouraged to ease compliance costs while enhancing tax revenue to achieve a more efficient tax design.
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| 日時 | 2020年9月10日（木）14:55-16:40 ※開催日程が変更となりました。ご注意ください。 |
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| 場所 | Zoomを使ったオンラインでの開催(事前登録制）となります。詳細は本ウェブサイト上部の説明をご確認ください。
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| 報告 | |
| 要旨 | Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in C-efficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.
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| 日時 | 2020年11月13日（金）14:55-18：35 |
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| 場所 | ※ 本ワークショップはMicrosoft Teamsを利用したオンラインでの開催となります。ご参加希望の方は、下記の事前登録フォームよりお申し込みください。追って詳細をお送りいたします。
事前登録フォーム： https://forms.gle/YhJY2KaLUTs1QLcU6 |
| 報告 | 1. 柴田智樹（財務省理財局国債企画課長） 2. 小枝淳子（財務省財務総合政策研究所）
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| 要旨 | 2. "Government Debt Maturity in Japan: FY1965 to the Present(with Yosuke Kimura)" This paper constructs and documents a dataset of the maturity structure of the Japanese government bonds from the issue level for fiscal years 1965-2020. Using the maturity structure data at the end of fiscal year, the bond supply factor is extracted using a principal component analysis, and a term structure model of Greenwood and Vayanos (2014) is structurally estimated. The estimated results provide a debt maturity equation in the fiscal year cycle, and show that two yield factors (the bond supply factor and the short term interest rate) can account for annual-frequency variations in Japanese bond yield. The supply factor also explains the continued decline in the long term interest rate at a zero lower bound environment for the last two decades.
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