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1986年税制改革法における財政連邦主義と包括的所得税論 -財務省の州・地方税控除廃止論の批判的検討-


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Title: 1986年税制改革法における財政連邦主義と包括的所得税論 -財務省の州・地方税控除廃止論の批判的検討-
Other Titles: Fiscal Federalism and Comprehensive Income Taxation in the Tax Reform Act of 1986 - A Critical Evaluation on the U.S. Treasury's Arguments form the Repeal of the Nonbusiness State and Local Taxes Deduction -
Authors: 赤石, 孝次
Authors (alternative): Akaishi, Takatsugu
Issue Date: 25-Mar-1998
Publisher: 長崎大学経済学会
Citation: 経営と経済, 77(4), pp.45-86; 1998
Abstract: This paper reviews issues with analysis put forth in the Treasury Ⅰ(1984), Treasury Ⅱ (1985), and in congressional testimony, which has argued for the repeal of the nonbusiness state and local taxes deduction for itemizing taxpayers. In offering several arguments in support of its repeal, the Treasury Department has denied the deductibility on the basis of the two basic rationales; that is, the deduction is not necessary to define the federal income tax base properly under the ideal fiscal federalism, and the deduction cannot be justified on the rate-limiting rationale under the rate reduction proposal. But, it arrives at the consistency with the proper treatmnet of the state and local taxes under the comprehensive income tax by substituing the marble cake type federal system with the layer cake type federal system. By identifying issues behind the justification for eliminating the deductibility, this analysis suggests that the Treasury's arguments for repealing the deductibility has several policy implications; reducing the total business tax burden, reducing the size of government at all levels, and using the revenue for the federal income tax rate reduction.
URI: http://hdl.handle.net/10069/29106
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 77 No. 4

Citable URI : http://hdl.handle.net/10069/29106

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