Japan Society for the Promotion of Science:Grants-in-Aid for Scientific Research
Date (from‐to) : 2014/04 -2019/03
Author : Uemura Takehiko; Kanehira Hiroko; Tanigawa Kimie; Tsuda Kumiko; Ikeda Mariko
In the last five years, the project was able to deliver great results, such as 38 journal articles, 26 book chapters, 59 presentations, and so on. In particular, Uemura, Takehiko ed. (2019) Theories and Practices of Global Tax: Beyond the Limitations of the Sovereign State System (Nihon Hyoron sya), published as a compilation of this research project is worth noting. Firstly, it theorizes a global tax from philosophy, economics and law standpoints. Secondly, it examines, as a case study, multinational corporation tax, BEPS (Base Erosion and Profit Shifting), climate change, Unitaid and the Adaptation Fund, political process of introducing a financial transaction tax in EU, the post-BEPS and multilateralism. Last, not the least, the scope is extended even to the examination of a world government as a future development through a global tax. Through this research, the whole picture of the global tax is clarified both widely and deeply.