BABA Yoshihisa 馬場義久

… Alternative Names

馬場義久ババヨシヒサ

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Researcher Number	80148022
Other IDs
External Links
Affiliation (Current)	2025: 早稲田大学, 政治経済学術院, 名誉教授
Affiliation (based on the past Project Information) *help	2004: 早稲田大学, 政治経済学術院, 教授 2004: Waseda University, Faculty of Political Science and Economics, Professor, 政治経済学術院・政治経済学部, 教授 2003: 早稲田大学, 政治経済学部, 教授 1998 – 1999: 早稲田大学, 政治経済学部, 教授 1995: Waseda University, School of Political Science and Economics, Prof., 政経学部, 教授 … More 1993 – 1995: WASEDA UNIVERSITY, DEPARTMENT OF POLITICS AND ECONOMICS, PROFESSOR, 政治経済学部, 教授 1993: 早稲田大学, 政経学部, 教授 1992: 長崎大学, 経済学部, 教授 Less
Review Section/Research Field	Principal Investigator Public finance/Monetary economics / Public finance/Monetary economics
Keywords	Principal Investigator dual income tax / 二元的所得税 / インピュテーション法 / 包括的事業所得税 / 課税の中立性 / aggregate taxation / portfolio / effective tax rate / loss offset / financial income tax system … More / 金融所得課税 / 法人税制との統合方式 / ロス控除制 / 総合課税論 / 金融所得課税の一元化 / 二元的所得税論 / 総合課税 / 資産選択 / 実効税率 / ロス控除 / 金融所得税制 / transfer price / foreign profit / imputation system / comprehensive business tax / multinational corporation / 包括的事業所得税法 / 法人税制 / 直接投資 / 配当課税 / 資本コスト / 外国投資 / 包括的事業税法 / 移転価格 / 海外源泉利潤 / 多国籍企業 / Neutrality of Taxation / Comprehensive Income Tax / Corporate Income Tax / Traditional Integration Method / ACBIT / CBIT / old view / new view / cbit法 / 米国財務省報告 / 配当の二重課税 / インピュテーション / CBIT法 / 包括的所得概念 / 法人税 / 伝統的統合方法 / 修正包括的事業所得税 / Reguratory Tax / The Australian Rule / The effect Of Income Tax Savings / Partial Deductivility Of The Costs / The Neutrality Of Taxation / Compensation Package Decision Model / In-Kind Compensation / Fringe Benefits / 労働力の固定化 / 包括的所得税 / 被用者便益 / 最適課税ルール / 社宅 / 費用控除の部分否定 / 規制的課税 / オーストラリア方式 / 個人所得税節約効果 / 費用控除の部分否定方式 / 報償形態選択行動 / 現物給与 / フリンジ・ベネフィット Less

Research Projects
(4 results)
Research Products
(7 results)

On the Financial Income Tax System in Japan from the Viewpoint of the Neutrality of Taxation.Principal Investigator
- Principal Investigator
  
  BABA Yoshihisa
- Project Period (FY)
  2003 – 2004
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Waseda University
On the taxation system of multinational investment.Principal Investigator
- Principal Investigator
  
  BABA Yoshihisa
- Project Period (FY)
  1998 – 1999
- Research Category
  
  Grant-in-Aid for Scientific Research (C)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Waseda University
Integration of the Individual and Corporate Tax Systems in JapanPrincipal Investigator
- Principal Investigator
  
  BABA Yoshihisa
- Project Period (FY)
  1994 – 1995
- Research Category
  
  Grant-in-Aid for General Scientific Research (C)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  Waseda University
A Study of Fringe Benefits Taxation in Japan : Characterisics and Proposals for ReformPrincipal Investigator
- Principal Investigator
  
  BABA Yoshihisa
- Project Period (FY)
  1992 – 1993
- Research Category
  
  Grant-in-Aid for General Scientific Research (C)
- Research Field
  
  Public finance/Monetary economics
- Research Institution
  WASEDA UNIVERSITY
  Nagasaki University

All 2005 2004

All Journal Article

[Journal Article] 所得税改革の基本方向-財政制度の役割分担の観点から-2005
- Author(s)
  馬場義久
- Journal Title
  
  マクロ経済学と経済制度
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530229
[Journal Article] On the Basic Direction of Reform of the Individual Income Tax System in Japan2005
- Author(s)
  BABA, Yoshihisa
- Journal Title
  
  Macroeconomics and Economic systems (forthcoming)
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530229
[Journal Article] The Reform of Financial Income Tax System in Japan and the Loss Offset2004
- Author(s)
  BABA, Yoshihisa
- Journal Title
  
  On The Dual Income Tax System
  
  Pages: 209-230
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530229
[Journal Article] スウェーデンの二元的所得税-その到達点と日本への教訓-2004
- Author(s)
  馬場義久
- Journal Title
  
  二元的所得税の論点と課題
  
  Pages: 1-30
- Data Source
  KAKENHI-PROJECT-15530229
[Journal Article] The Dual Income Tax System in Sweden2004
- Author(s)
  BABA, Yoshihisa
- Journal Title
  
  On The Dual Income Tax System
  
  Pages: 1-30
- Description
  「研究成果報告書概要(欧文)」より
- Data Source
  KAKENHI-PROJECT-15530229
[Journal Article] スウェーデンの二元的所得税-その到達点と課題-2004
- Author(s)
  馬場義久
- Journal Title
  
  二元的所得税の論点と課題
  
  Pages: 1-30
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530229
[Journal Article] 金融所得課税一元化とロス控除-二元的所得税の優位性-2004
- Author(s)
  馬場義久
- Journal Title
  
  二元的所得税の論点と課題
  
  Pages: 209-230
- Description
  「研究成果報告書概要(和文)」より
- Data Source
  KAKENHI-PROJECT-15530229

BABA Yoshihisa 馬場 義久

馬場 義久 ババ ヨシヒサ

Research Projects

Research Products

On the Financial Income Tax System in Japan from the Viewpoint of the Neutrality of Taxation.Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

On the taxation system of multinational investment.Principal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Integration of the Individual and Corporate Tax Systems in JapanPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Study of Fringe Benefits Taxation in Japan : Characterisics and Proposals for ReformPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[Journal Article] 所得税改革の基本方向-財政制度の役割分担の観点から-2005

Author(s)

Journal Title

Description

Data Source

[Journal Article] On the Basic Direction of Reform of the Individual Income Tax System in Japan2005

Author(s)

Journal Title

Description

Data Source

[Journal Article] The Reform of Financial Income Tax System in Japan and the Loss Offset2004

Author(s)

Journal Title

Description

Data Source

[Journal Article] スウェーデンの二元的所得税-その到達点と日本への教訓-2004

Author(s)

Journal Title

Data Source

[Journal Article] The Dual Income Tax System in Sweden2004

Author(s)

Journal Title

Description

Data Source

[Journal Article] スウェーデンの二元的所得税-その到達点と課題-2004

Author(s)

Journal Title

Description

Data Source

[Journal Article] 金融所得課税一元化とロス控除-二元的所得税の優位性-2004

Author(s)

Journal Title

Description

Data Source

BABA Yoshihisa 馬場義久

馬場義久ババヨシヒサ