KATO RYUTA    Department   Professional Graduate School  , Graduate School of Governance Studies    Position   Professor
Research Period	1992～1994
Research Topic	Effects of Taxation of Philanthropic Activities on the National Welfare
Research Type	KAKENHI Research
Consignor	Japan Society for the Promotion of Science
Research Program Type	Grant-in-Aid for Co-operative Research (A)
KAKENHI Grant No.	04306016
Keyword	Preferential Tax Treatment, Non-Profit Organizations, Charitable-Givings, Philanthropy, Tax-Expenditure, Charity
Representative Person	SHIBATA Hirofumi
Details	In addition to produce differential results on the recipients of the funds, the preferential arrangements would produce differential effect on the aggregate amount of funds to be directed to philanthropic activities as compared with the case where the monies are collected as taxs and then distributed to them as expenditures by the government. It is often argued that this socalled tax expenditure method would not in crease the aggregate amount of funds directed to the specific activities.But the study argues that there are many activities which would not curried out in the absence of the preferential tax treatments may appear in their presence.Hence introduction of the preferential treatments could in crease the aggregate amount of funds directed to the philanthropic activities.