Family Formation and Optimal Income Taxation

研究成果の概要(和文): 研究代表者である小川は, 夫婦間での財の取引が国際貿易と類似の構造を持つことに注目し, 国際貿易理論に最適課税問題を応用した. 主に4つの課税パターンを検討し, 開放経済における最適税構造を分析した. また, 研究分担者である堀井は, 家族形成行動 特に晩婚化・晩産化がマクロ経済の動きや, 社会厚生に与える影響を分析した. その結果, 急激に晩婚化が急激に進行すると, 一時的な"Babybust"(Babyboomの逆)が発生し, それが非常に長期間にわたって世代人員構成および世代厚生に周期的循環を発生させることがわかった. 研究成果の概要(英文): Ogawa, the head researcher, focused on the similarity between the international trade and the relationship between spouses, and applied the optimal tax problem to an international trade model in which there are two countries. In this framework, he considered several patterns of taxation and derived the optimal tax structure for each case. Horii examined the issue of family formation in terms of its effect on the dynamics of aggregate economy, and also on social welfare. He considered the recent Japanese situation in which women postpone marriage and, consequently, childbearing. He showed that when such a shift occurs sharply, it cause a temporary "baby bust" (the opposite of "baby boom"), which leads to long-lasting cycles in the composition of population, as well as the welfare of young and old generations研究種目：基盤研究（C）; 研究期間：2011～2013; 課題番号：23530394; 研究分野：経済学; 科研費の分科・細目：財政学・金融