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1981年経済再建税法(ERTA)の形成過程 -減税財源の喪失と戦後租税政策の転換-

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タイトル: 1981年経済再建税法(ERTA)の形成過程 -減税財源の喪失と戦後租税政策の転換-
その他のタイトル: The Tax Legislative Process in the Economic Recovery Tax Act of 1981 - Eliminating Unlegislated Revenue Increases and End of Easy Financing Era -
著者: 赤石, 孝次
著者(別表記) : Akaishi, Takatsugu
発行日: 1999年12月24日
出版者: 長崎大学経済学会
引用: 経営と経済, 79(3), pp.111-175; 1999
抄録: The weakening productivity and the soaring inflation that had ensured during the 1970s disturbed the post-WWⅡstable revenue system. A growing economy with mild inflation and the resulting growth in personal income provided enough revenue to pay for the increased federal expenditures. In such a world, legislators try to create the impression that the winners are created without losers. But, during the 1970s, as the rate of economic growth declined and the rate of unemployment and inflation rose, the federal government faced various demands for relief with greater frequency. Finally, by the enactment of indexing-a provision which had a significant fiscal and revenue impact-,the Economic Recovery Tax Act of 1981 (ERTA) put an end to the post-war easy financing era. In the tax policy-making process after ERTA, issues are presented, debated, and decided in a manner that highlights the losers as well as the winners. By reviewing the tax legislative process, we show that ERTA tried to preserve the post-war stable revenue system in order to leave the door open to a positive sum game of distributive politics. We will then consider how the positive sum game of distributive politics itself opened the path for a zero sum game of redistributive politics constrained primarily sensitivity to the middle class.
URI: http://hdl.handle.net/10069/29151
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第79巻 第3号

引用URI : http://hdl.handle.net/10069/29151



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