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TAMAOKA MASAYUKI  玉岡 雅之

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TAMAOKA Masayuki  玉岡 雅之

玉岡 雅之  タマオカ マサユキ

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Researcher Number 90197559
Other IDs
External Links
Affiliation (Current) 2025: 神戸大学, 経済学研究科, 教授
Affiliation (based on the past Project Information) *help 2025: 神戸大学, 経済学研究科, 教授
2017 – 2022: 神戸大学, 経済学研究科, 教授
2013 – 2016: 神戸大学, 経済学研究科(研究院), 教授
2005 – 2006: 神戸大学, 経済学研究科, 助教授
2002: Graduate School of Economics Associate Professor, 経営学研究科, 助教授 … More
2001 – 2002: 神戸大学, 経済学研究科, 助教授
1996 – 1998: 神戸大学, 経済学部, 助教授
1994: 神戸大学, 経済学部, 助教授 Less
Review Section/Research Field
Principal Investigator
Public finance/Monetary economics / Basic Section 07050:Public economics and labor economics-related / Public finance/Monetary economics
Except Principal Investigator
Economic policy
Keywords
Principal Investigator
付加価値税 / 仕向地主義 / EU / tax morale / 計量分析 / 税制改正 / 政策選好 / 納税意識 / Destination Principle / Consumption Tax … More / Independent Taxation / Local Consumption Tax / CVAT / 消費税 / 独自課税 / 地方消費税 / competition between tax systems / taxation at source and transfer / value added tax / electronic commerce / 課税主義 / 課税主義の競合 / 原産地課税・送金システム / 電子商取引 / インターネット / 財政デ-ダベース / 厚生ポジション / 財源調整制度 / 移行 / 税額控除方式 / 帳簿方式 / 財政データベース / 付加価値税ノート / 電子化 / 微税費用 / インボイス / 税額控除法 / 仕入高控除法 / 国境税調整 / 原産地主義 / 税制の協調 / 補完性の原則 / 共通法人税制 / 税制の調和 / Ruding委員会報告 … More
Except Principal Investigator
経済復興 / 阪神淡路大震災 / 復興政策 / 東日本大震災 / 阪神・淡路大震災 Less
  • Research Projects

    (8 results)
  • Research Products

    (14 results)
  • Co-Researchers

    (22 People)
  •  日本における納税費用と納税意識の検証:個人事業主と給与所得者との比較Principal Investigator

    • Principal Investigator
      玉岡 雅之
    • Project Period (FY)
      2025 – 2027
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 07050:Public economics and labor economics-related
    • Research Institution
      Kobe University
  •  Policy Preference on Taxation: Empirical Investigations on Tax Morale and Tax ReformPrincipal Investigator

    • Principal Investigator
      TAMAOKA MASAYUKI
    • Project Period (FY)
      2018 – 2021
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Review Section
      Basic Section 07050:Public economics and labor economics-related
    • Research Institution
      Kobe University
  •  Economic Analysis of Damage, Recovery and Long Run Effect of Great Hanshin-Awaji Disaster and Great East Japan Disaster

    • Principal Investigator
      HAGIWARA TAIJI
    • Project Period (FY)
      2013 – 2017
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Economic policy
    • Research Institution
      Kobe University
  •  A Research on Independent Taxation of Local Consumption TaxPrincipal Investigator

    • Principal Investigator
      TAMAOKA Masayuki
    • Project Period (FY)
      2005 – 2006
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Public finance/Monetary economics
    • Research Institution
      Kobe University
  •  Electronic Commerce and Value Added TaxPrincipal Investigator

    • Principal Investigator
      TAMAOKA Masayuki
    • Project Period (FY)
      2001 – 2002
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Public finance/Monetary economics
    • Research Institution
      Kobe University
  •  消費税の経済分析-仕入高控除法から税額控除法への移行期における影響を中心に-Principal Investigator

    • Principal Investigator
      玉岡 雅之
    • Project Period (FY)
      1997 – 1998
    • Research Category
      Grant-in-Aid for Encouragement of Young Scientists (A)
    • Research Field
      Public finance/Monetary economics
    • Research Institution
      Kobe University
  •  国際的な税制協調過程における付加価値税の位置付けについて -仕向地原則から原産地原則への転換と直接税の協調との関係-Principal Investigator

    • Principal Investigator
      玉岡 雅之
    • Project Period (FY)
      1996
    • Research Category
      Grant-in-Aid for Encouragement of Young Scientists (A)
    • Research Field
      Public finance/Monetary economics
    • Research Institution
      Kobe University
  •  EC統合と直接税の調和に関する研究-共通税制と補完性の原則の調和について-Principal Investigator

    • Principal Investigator
      玉岡 雅之
    • Project Period (FY)
      1994
    • Research Category
      Grant-in-Aid for Encouragement of Young Scientists (A)
    • Research Field
      Public finance/Monetary economics
    • Research Institution
      Kobe University

All 2022 2021 2020 2019 2015 2007 2006 2005

All Journal Article Presentation Book

  • [Book] Tax Morale and Tax Resistance: Evidence from an Internet Survey in Japan2022

    • Author(s)
      Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, Naoko Yokoyama
    • Publisher
      Springer
    • Data Source
      KAKENHI-PROJECT-18H00868
  • [Journal Article] Topics in Tax Policy : Evidence from an Internet Survey in Japan2021

    • Author(s)
      Tomomi Miyazaki , Masayuki Tamaoka , Ayu Tomita , Keigo Kameda , Akihiro Kawase , Katsuyoshi Nakazawa , Hiroyuki Ono , Naoko Yokoyama
    • Journal Title

      Graduate School of Economics, Kobe University Discussion Paper

      Volume: 2110 Pages: 1-71

    • Open Access
    • Data Source
      KAKENHI-PROJECT-18H00868
  • [Journal Article] Twitterデータを用いた消費税増税に対する人々の感情の分析2020

    • Author(s)
      富田愛優 , 玉岡雅之
    • Journal Title

      国民経済雑誌

      Volume: 222 Pages: 17-32

    • NAID

      120007173459

    • Open Access
    • Data Source
      KAKENHI-PROJECT-18H00868
  • [Journal Article] 消費税増税,納税意欲および租税抵抗:「消費税の増税および財政再建に関する意識調査」を踏まえたtaxpayer paradoxの考察2020

    • Author(s)
      富田愛優,大野裕之,亀田啓悟,川瀬晃弘,玉岡雅之,中澤克佳,宮崎智視,横山直子
    • Journal Title

      公共選択

      Volume: 73 Pages: 143-160

    • Data Source
      KAKENHI-PROJECT-18H00868
  • [Journal Article] Tax Morale and Tax Resistance: Evidence from a Representative Japanese Population Survey2020

    • Author(s)
      Tomomi Miyazaki, Masayuki Tamaoka, Ayu Tomita, Keigo Kameda, Akihiro Kawase, Katsuyoshi Nakazawa, Hiroyuki Ono, Naoko Yokoyama
    • Journal Title

      神戸大学経済学研究科Discussion Paper

      Volume: 2004 Pages: 1-30

    • Open Access
    • Data Source
      KAKENHI-PROJECT-18H00868
  • [Journal Article] Tax Moraleと租税道徳:行動財政学序説2019

    • Author(s)
      玉岡雅之
    • Journal Title

      国民経済雑誌

      Volume: 219 Pages: 15-23

    • NAID

      120006811081

    • Data Source
      KAKENHI-PROJECT-18H00868
  • [Journal Article] 付加価値税におけるインボイス2015

    • Author(s)
      玉岡雅之
    • Journal Title

      国民経済雑誌

      Volume: 211 Pages: 35-47

    • NAID

      110009885932

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-25285078
  • [Journal Article] 仕入高控除法の付加価値税における複数税率の取り扱いについて-消費税における複数税率に関連して2007

    • Author(s)
      玉岡 雅之
    • Journal Title

      国民経済雑誌 195・第6

      Pages: 69-81

    • NAID

      110006325901

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530241
  • [Journal Article] Multiple Rates under Subtraction Method of Value Added Tax-With Emphasis on Japanese Consumption Tax2007

    • Author(s)
      Masayuki, Tamaoka
    • Journal Title

      Kokumin Keizai Zasshi (forthcoming)

    • NAID

      110006325901

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530241
  • [Journal Article] 仕入高控除法の付加価値税における複数税率の取り扱いについて-消費税における複数税率に関連して2007

    • Author(s)
      玉岡 雅之
    • Journal Title

      国民経済雑誌 (近刊予定)

    • NAID

      110006325901

    • Data Source
      KAKENHI-PROJECT-17530241
  • [Journal Article] 地方消費税の独自課税化2006

    • Author(s)
      玉岡 雅之
    • Journal Title

      地方財政東西合同研究会報告論文(大阪府地方税財政制度研究会編) 2006年度版

      Pages: 1-17

    • Description
      「研究成果報告書概要(和文)」より
    • Data Source
      KAKENHI-PROJECT-17530241
  • [Journal Article] Independent Taxation of Local Consumption Tax2006

    • Author(s)
      Masayuki, Tamaoka
    • Journal Title

      Paper presented at joint East and West seminar on Local Public Finance published by Society for the Study of Local Tax and Public Finance by Osaka-fu

      Pages: 1-17

    • Description
      「研究成果報告書概要(欧文)」より
    • Data Source
      KAKENHI-PROJECT-17530241
  • [Journal Article] 地方消費税の独自課税化とCVAT2005

    • Author(s)
      玉岡 雅之
    • Journal Title

      国民経済雑誌 第191巻・第6号

      Pages: 99-112

    • NAID

      110001195802

    • Data Source
      KAKENHI-PROJECT-17530241
  • [Presentation] 消費税増税,納税意欲および租税抵抗:「消費税の増税および財 政再建に関する意識調査」を踏まえたtaxpayer paradox の考察2019

    • Author(s)
      玉岡雅之,宮崎智視
    • Organizer
      経済学会例会
    • Data Source
      KAKENHI-PROJECT-18H00868
  • 1.  HAGIWARA TAIJI (40172837)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 2.  NAKATANI Takeshi (40093281)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 3.  NISHIYAMA Shigeru (70218220)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 4.  SANO Shinpei (80452481)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 5.  OKUYAMA Eiji (70364221)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 6.  中川 聡史 (10314460)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 7.  宇南山 卓 (20348840)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 8.  滝川 好夫 (30135777)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 9.  貴志 匡博 (30624605)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 10.  稲田 義久 (50148607)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 11.  堀江 進也 (50633468)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 12.  鴨池 治 (60004199)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 13.  地主 敏樹 (60171089)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 14.  松林 洋一 (90239062)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 15.  勇上 和史 (90457036)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 16.  川瀬 晃弘 (10453854)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 4 results
  • 17.  横山 直子 (20319891)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 4 results
  • 18.  宮崎 智視 (20410673)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 5 results
  • 19.  中澤 克佳 (20453855)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 4 results
  • 20.  大野 裕之 (50285459)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 4 results
  • 21.  亀田 啓悟 (80286608)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 4 results
  • 22.  ASHIYA Tsunenori
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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