-
Education Finance and Budgeting in the United States: A Case Study of the Budget and Public Accounting System of the New York State School District
Local Public Finance63
(
7
)
4
-
26
7 2024
-
Challenges in the Post-Integrated Reform of Social Security and Tax: From the Perspective of Relationship between Tax Reform and Social Security Reform
Satoshi Sekiguchi
(
392
)
6
-
11
12 2023
-
租税、社会保険料、財政民主主義
関口 智
税務弘報71
(
7
)
6 2023
-
アメリカの公共交通と政府間財政関係：ニューヨーク都市圏交通公社（MTA）の交通目的税と事業・エリア連携の模索」
関口 智
『総合都市経営を考える―自治体主導による新たな戦略的連携―』第8章、日本都市センター
5 2023
-
アメリカの住宅保障と政府間財政関係 : なぜ公営住宅の供給が少ないのか?
関口 智
生活経済政策
(
312
)
13
-
24
1 2023
-
税制改正大綱の評価と課題（下）世代内・世代間の公平性重視
関口 智
日本経済新聞（経済教室）
29 12 2022
-
U.S. state corporate income tax and sales tax in the digital economy : why have more states adopted combined report and single sales factor apportionment formula ?
Satoshi Sekiguchi
61
(
1
)
4
-
19
11 2022
-
アメリカ福祉国家財政における住宅政策－「隠れた福祉国家」に埋め込まれた非営利組織の住宅資産・債務－
関口 智
会計検査研究
(
64
)
9 2021
-
転機迎えた法人減税競争（上）米、企業の租税回避に歯止め
関口 智
日本経済新聞（経済教室）
17 6 2021
-
Theoretical Development of Housing Tax System and Its Limitations: From Mead Report to Mirrlees Review
Satoshi Sekiguchi
Local Taxation72
(
1
)
2
-
14
1 2021
-
Prospects for tax reform after corona ：Increase the progressiveness of asset taxation
Satoshi Sekiguchi
17 11 2020
-
Medicaid and the lack of financial resources to support rental housingin the United States.
Satoshi Sekiguchi
Local Public Finance59
(
8
)
4
-
13
8 2020
-
Theory of housing tax system
Satoshi Sekiguchi
Tax78
(
5
)
5 2020
-
Consumption tax increase and future direction of social security
Satoshi Sekiguchi
Monthly Report of RBAJ
(
707
)
5 2019
-
税制改正大綱残された課題（下）税源偏在緩和 交付税が筋
関口 智
日本経済新聞（経済教室）
26 12 2018
-
Tax Expenditure and National Audit Offices in the Budget Process of UK and Sweden -Focused on Tax Expenditures of VAT-
Satoshi Sekiguchi
Government Auditing Review58
11
-
33
9 2018
-
「地方自治体の決算と中央政府による予算編成との関連：イギリスの事例」
関口 智
『地方財政』57
(
5
)
4
-
22
5 2018
-
Local Government Fund and Public Sector Accounting in Local Public Finance
Satoshi Sekiguchi
Municipal Problems109
(
2
)
81
-
93
1 2 2018
-
One year from the start of the Trump Administration(3):The large tax cuts also spurred the national division.
Satoshi Sekiguchi
Economics lecture,Nihon Keizai Shimbun,morning edition
18 1 2018
-
Way of US tax reform (1): Lack of philosophy of correcting national division. Strong awareness of coordination with Congress.
Satoshi Sekiguchi
Economics lecture,Nihon Keizai Shimbun,morning edition
31 5 2017
-
Evaluating FY2017 Tax Reform Outline - From the viewpoint of Public Finance -
Satoshi Sekiguchi
Studies of Taxation33
(
1
)
44
-
54
20 5 2017
-
Reduced tax rate in Japanese consumption tax system - Evaluation and tasks of the FY2016 Tax Reform Outline
Satoshi Sekiguchi
Studies of Taxation32
(
1
)
72
-
84
20 5 2016
-
Three views on the economic incidence of property tax
Satoshi Sekiguchi
Valuation of Fixed Assets
(
211
)
3
-
13
3 2016
-
Formulation of management strategy,budget and public sector accounting- Case of Transport for London.
Satoshi Sekiguchi
Local Public Enterprise47
(
9
)
4
-
29
12 2015
-
Adjustment criteria of business tax and Value added tax in Shoup recommendations.
Satoshi Sekiguchi
Local Taxation66
(
10
)
2
-
15
10 2015
-
A budget, the settlement of accounts and public sector accounting system of the central government in Sweden.
Satoshi Sekiguchi, Morinao Iju, Yoshihiro Kimura
Rikkyo Economic Review68
(
4
)
103
-
134
3 2015
-
UK Local Public Finance,Public Sector Accounting and Theory of Local Tax Reform in Mirrlees review
Satoshi Sekiguchi
Local Public Finance53
(
10
)
4
-
23
10 2014
-
The Local Tax System and Fiscal Equalization in Japan
Invited
Satoshi Sekiguchi
Monthly Report DIO
(
288
)
12
-
16
12 2013
-
The Local Corporate Income Tax In Japan.
Invited
Satoshi Sekiguchi
Studies of Taxation29
(
4
)
55
-
67
11 2013
-
Tax Reform by Design for Property and Land Tax in United Kingdom-The View of Mirrlees Review
Invited
Satoshi Sekiguchi
Valuation of Fixed Assets
(
197
)
3
-
15
10 2013
-
The Accounting and indicator of U.S. State Goverments and Public Corporations
Satoshi Sekiguchi, Yoshihiro Kimura
Public Corporations44
(
6
)
49
-
80
9 2012
-
The Accounting and Indicator of Swedish Local Governments and Public Corporations
Satoshi Sekiguchi, Morinao Iju
Public Corporations44
(
5
)
71
-
94
8 2012
-
The accounting and indicar of Local Public Corporation in Germany.
Public Corporations43
(
11
)
72
-
112
2 2012
-
The Controle of Budget and Settlement by Public Sector Accounting:Comparative studies
Satoshi Sekiguchi
Local Public Finance50
(
9
)
4
-
17
9 2011
-
Public Sector Accounting and Subnational Government-owned Corporations in U.S.
Public Corporations43
(
1
)
73
-
99
4 2011
-
Perspectives on Corporate Income Taxation in Postwar Japan
Satoshi Sekiguchi
59
(
6
)
334
-
359
3 2011
-
The view from the theory of taxation to pension system: mainly public pension
Satoshi Sekiguchi
Aging and pension investment29
(
4
)
4
-
12
1 2011
-
Budget and Settlement in the Local Government Accounting System:Comparative Study between the U.S. and Sweden.
Satoshi Sekiguchi, Yoshihiro Kimura, Morinao Iju
Rikkyo Economic Review64
(
2
)
73
-
108
11 2010
-
Contemporary Corporate Income Tax In Japan
Satoshi Sekiguchi
How to change the Japanese Tax System?,Economic Policy Institute For Quality Life
7 2010
-
Fundamental Theory of Succession Tax: Shoup Report,Mead Report,Mirrlees Review
Invited
Satoshi Sekiguchi
Studies of Taxation25
(
6
)
20
-
32
5 2010
-
Local Public Sector Accounting and Local Government-owned Corporations in Sweden
Public Corporations41
(
8
)
52
-
69
11 2009
-
The Present Situation and Issues in Local Tax Reform
Invited
Satoshi Sekiguchi
Municipal Problems100
(
8
)
74
-
87
1 8 2009
-
「地方公会計制度における連結財務諸表の研究―スウェーデンの事例」
Invited
関口 智
全国知事会 自主調査研究委託事業
1
-
38
1 5 2009
-
The Income Tax in Japan ,Theory of Optimal Income Tax and Dual Income Tax in Sweden :From a viewpoint of Labor Income and Capital Income
Studies of Taxation24
(
1
)
16
-
29
7 2008
-
What Happened to VAT when EU Abolished Internal Border?
SEKIGUCHI Satoshi
Local Public Finance47
(
3
)
4
-
15
3 2008
-
The Problem of Sub-national Value Added Tax:From a Viewpoint of the Decentralization of Power
SEKIGUCHI Satoshi
The Prefectural Issues
(
No.593
)
7
-
11
2 2008
-
How to finance the Social Security Expenditure?::From the point of Taxation
SEKIGUCHI Satoshi
Monthly Report DIO
(
No.222
)
5
-
6
12 2007
-
Employer Provided Health Insurance and U.S. Tax Policy(2/2):Comparative View with Employer Provided Pension Plan
SEKIGUCHI Satoshi
Taxation55
(
11
)
106
-
115
10 2007
-
Employer Provided HealthIinsurance and U.S. Tax Policy(1/2):Comparative View with Employer Provided Pension Plan
SEKIGUCHI Satoshi
Taxation55
(
10
)
106
-
116
9 2007
-
Fiscal Reform in Sweden and Germany
SEKIGUCHI Satoshi
The Challenge to Fiscal Reform in Sweden ,Germany, French and Implication to Japan
137
-
144
7 2007
-
International Tax Policy in the United States.: Controlled Foreign Corporation, Subpart F, Foreign Entity and Enron
SEKIGUCHI Satoshi
Rikkyo Economic Review60
(
4
)
135
-
159
3 2007
-
The Relationship Between the Corporate Income Tax ,the Social Security tax and the Individual Income Tax in the U.S. Federal and State Government :Focusing on the C corporation ,the S Corporation ,the Unitary Tax , LLC and the Earned Income Tax Credit
SEKIGUCHI Satoshi
Rikkyo Economic Review60
(
1
)
57
-
102
7 2006
-
Tax Structure of the U.S. Federal and State Government in 1990's.:The Relationship Between the Corporate Income Tax ,the Social Security tax and the Individual Income Tax
SEKIGUCHI Satoshi
Report of the Research Committee on Basic Issues in Decentralization
47
-
67
3 2006
-
The Corporate Alternative Minimum Tax in U.S. Corporate Taxation : Objectives and Outcome.
SEKIGUCHI Satoshi
Rikkyo Economic Review59
(
2
)
101
-
130
10 2005
-
「法人税制研究の再検討─1990年代のアメリカ及びエンロンを素材にして─」
関口 智
日本財政学会
151
-
152
9 2005
-
The Fiscal Equalization System in the Report on Japanese Taxation by the Shoup Mission
SEKIGUCHI Satoshi
Local Public Finance44
(
4
)
195
-
215
4 2005
-
The Origin of Modern Corporate Tax Reform :The Intention of Shoup Enterprise Tax Reform with regard to Corporate Accounting.
SEKIGUCHI Satoshi
Research on Securities and Economy
(
23
)
175
-
197
1 2000
-
The Objectives and Outcome of the Report of the U.S. Department of the Treasury : The Origin of Value Added Tax in the Report on Japanese Taxation by the Shoup Mission,
SEKIGUCHI Satoshi
Local Taxation49
(
10
)
107
-
145
10 1998
