Research projects

本研究では，日本の税務執行における自然実験的状況を利用して，税務執行の変化が租税回避行動や税収にどれほど影響するかを明らかにする．公的債務の累増，超高額所得者や多国籍企業の租税回避の疑い，途上国での税収確保の必要性を背景に，税務執行の定量的分析は拡大しつつある．本研究では，特別徴収と呼ばれる個人所得税の源泉徴収や電子申告の義務化が租税回避行動や徴収率，納税額に与える効果を検証する．

Using geocoded ground-level data and satellite imageries, the project analyzed the impact of infrastructure investments (through public and private financing) on industrialization and spatial income distribution. The interregional highway construction in China and northern Vietnam significantly expanded local market potential, and facilitated the agglomeration of manufacturing firms. We observed the diffusion of economic activities to peripheral cities where overall gains in industrialization and real wages were larger, which equalized the initial spatial income inequality. I also used the contract-level data of public-private partnership (PPP) and unpacked the mechanism why PPP investments tend to increase the fiscal risk in emerging and low-income countries. The adverse selection and fiscal manipulation due to weak fiscal management are shown to be the main roots of low contract survival and high fiscal risk.