Research theme for competitive and other funds (4)：
2015 - 2018 Reconstruction of Japanese income taxation system from the perspective of both income redistribution and economic growth
2010 - 2011 The examination of the neutral income tax for individual financial asset choice : the measurement of effective tax rates and tax reform simulations
法人税制・個人資本所得税制の改革案についての検討
The consideration about the reform plans of corporate tax system and personal capital income tax system
MISC (13)：
井上 智弘, 上條 良夫. The Portfolio Choice of Households and Taxation : An Analysis of a Flow-based Demand Function. 証券経済研究. 2012. 0. 77. 173-189
The basic structure and issues of the business enterprise income tax: neutral taxation based on the calculation of the deemed normal return on capital. The JSRI journal of financial and securities markets. 2010. 69. 181-194
