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資本への固定資産税の経済効果－固定資産税の「New View」の検証

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  • 宮崎, 智視
  • 佐藤, 主光

Abstract

本稿では，日本の固定資産税が資本課税であるのかについて，固定資産税の「New View（Capital Tax View）」の検証を通じて明らかにする．System GMMによる推計の結果，家屋への固定資産税は家屋の資産価格を引き下げる効果が有意に得られる一方，宅地の資産額についても有意に負の影響を与えるとの結果を得た．また，家屋の実効税率の，宅地資産額への弾力性を地域別に計測した結果，ほとんどの地域で実際の弾力性の数値は理論で想定される値よりも大きくなるが，都市圏を中心とした一部の府県では，理論値の方が大きくなることが示された．以上の結果は，基本的には固定資産税の「Traditional View」に近い状況が得られる一方，都市圏を中心とした一部地域では，「New View」で想定される状況が観察されることを示すものである．

Suggested Citation

  • 宮崎, 智視 & 佐藤, 主光, 2011. "資本への固定資産税の経済効果－固定資産税の「New View」の検証," Discussion Paper Series a545, Institute of Economic Research, Hitotsubashi University.
    • Handle: RePEc:hit:hituec:a545
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