Associate Professor Hiroyuki Yashio

Area and Subject Taught Public Finance
Research Theme(s) Empirical Analysis of the Effects of Taxes on Japanese Economy
Academic Degrees Doctor of Economics, Hitotsubashi University
Keywords for Research Field Tax Reform, Tax Burden, Empirical Analysis
Office Phone Number Not Public
e-mail

Research Overview

In Japan, reform of the fiscal restructure is inevitable to deal with the expected rise of social security costs and today's massive fiscal deficits. By the report of the government advisory counsil on the fiscal system in 2006, which strongly insisted on not only government expenditure cut but also the tax reform, much closer attention has come to be paid to how the role of tax system should be in Japan. To study the role of taxation, research should be conducted from the various points of view, such as empirical analyses of the effects of tax reform on the economy, economic theory, and tax systems in foreign countries. Besides, the empirical research of the tax reform is not enough in Japan due to restriction of date availability. My aim of the research is to consider how the Japanese tax system should be through various economic analyses.

Notable Publications and Works

『平成財政史—平成元〜12年度』第4巻「租税」一般財団法人大蔵財務協会(共著)、2014年

“Impact of Population Aging on the Personal Income Tax Base in Japan: Simulation Analysis of Taxation on Pension Benefits Using Micro Data" Public Policy Review Vol. 10 (3), 2014, (with K. Hachisuka)

「公的年金給付増大が個人住民税の課税ベースにもたらす影響について」『財政研究』第9巻、2013年

"The Role of Personal Income Tax to Mitigate Widening Income Inequality: the Case of Japan," Journal of Income Distribution 16(3), 2007 (with E.Tajika)