著者

林田 吉恵

出版者

関西学院大学

雑誌

関西学院経済学研究 (ISSN:02876914)

巻号頁・発行日

vol.35, pp.67-86, 2004-12-20

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"Neutrality" is one of the principles of taxation that prevents tax from distorting the actions and activities centered on the private economy. The tax base was largely revised in the tax reform act of 1998, with an aim to maintain and secure corporate competitiveness by reinforcing the neutrality of tax in economic activities. The purpose of this paper is to examine whether the neutrality has been actually improved by the tax reform act of 1998. A major revision made in the tax reform act of 1998 was the expansion of the tax base through abolition/reduction of hikiatekin. Through this reform, the correlation between the corporate scale and the tax burden rate, as well as the correlation between hikiatekin and the tax burden rate, was weakened. Thus, the neutrality of tax was promoted as a result. Finally, it was found that the tax reform act of 1998 was not the cause of the difference in the rate of the tax burden among different business types.