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- Suzuki, Yoshimitsu
- Kindai University
Bibliographic Information
- Other Title
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- 固定資産税の現状と課題
- コテイ シサンゼイ ノ ゲンジョウ ト カダイ
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Abstract
In this article, we will review the historical trend of property taxes and examine the current and issues. The following are the key findings revealed in this article: The first, when we examine the trends in tax revenue and the tax base, it becomes evident that following the burst of the bubble, up until around the year 2000, these two factors were not correlated. However, it has been observed that since around 2015, tax revenue and the tax base, which is land value, have been closely linked. The second, it was found that the burden amount for each age group remains relatively stable when excluding those aged 29 and under, who represent the youngest generation. Consequently, when compared to household income, it became evident that the burden of property taxes is heavier for the elderly. At a macro level, it was also observed that the burden of property taxes is concentrated among the elderly population. This can be attributed to the fact that homeownership rates increase as age groups advance. The third, it was observed that the aging rate and the vacancy rate by prefecture exhibit similar trends, and when measuring the correlation coefficient, a slightly positive correlation was found. The ongoing rapid aging process can be pointed out as a factor contributing to the sharp increase in vacant properties. As revealed in this article, there is a current situation where the burden of property taxes is disproportionately placed on the elderly. Given the ongoing trend of increased longevity, it is essential to establish an appropriate level of taxation for the assets that the elderly population is using for their residence.
Journal
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- The Bulletin of Kindai University Junior College Division
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The Bulletin of Kindai University Junior College Division 56 (1), 25-37, 2023-12
近畿大学短期大学部
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Details 詳細情報について
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- CRID
- 1050299306989522944
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- NII Book ID
- AN00064011
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- NDL BIB ID
- 033370043
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- ISSN
- 03867048
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- Text Lang
- ja
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- Article Type
- departmental bulletin paper
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- Data Source
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- IRDB
- NDL