Economics and Business Administration -Aoyama Gakuin University

College of Economics
Will "Hometown Tax" Save Local Governments?
Professor Emeritus Isao Horiba
"Hometown tax" has been widely introduced in the media as a good deal and a tax-saving measure, since individuals who donate more than 2,000 yen to any local government (prefecture, city, town, or village) can receive resident and income tax deductions and also receive generous perks. But are there only benefits to hometown tax? In this column, we will explain how the system works, while also examining the negative aspects of hometown tax that are rarely discussed on television or in magazines, and take a fresh look at the hometown tax system. (Published in 2015)

Graduate School of International Management
Will the railroad survive?
Professor Yoshitaka Fukui
There has been a lot of talk about railways lately, with last year marking the 50th anniversary of the opening of the Tokaido Shinkansen, the Hokuriku Shinkansen opening on March 14th this year, and construction of the Linear Chuo Shinkansen scheduled to begin this summer. However, with the population declining and transportation volume decreasing, is it really necessary to further develop and improve railways across Japan? This column looks squarely at the current state of railways and considers the future of railways. (Published in 2015)

School of Business
What will the TPP bring to our country?
Professor Nobuto Iwata
The Trans-Pacific Partnership (TPP), in which Japan expressed its intention to participate in March 2013, has become a familiar term to us, frequently covered in newspapers and news reports. But what exactly is the TPP? And why is Japan participating in the TPP negotiations? This column will explain what the TPP is and examine the factors behind Japan's participation in the negotiations from both political and economic perspectives. (Published in 2013)

Faculty of Law
We'll decide the taxes!
Professor Yoshikazu Miki
It has been decided that the consumption tax will be raised to 8% in April 2014. Are you in favor of this tax increase? Or are you against it? When we hear the word "tax," we tend to have a strong sense of "being taken." However, "tax" is originally meant to provide necessary financial resources for the country to which we belong. And how this money is used is something that should be decided by us. Why not take the opportunity of the consumption tax increase to think again about how taxes work and how they are used? (Published in 2013)

Graduate School of International Management
Thinking about management, organizations, and society from the perspective of social networks
Professor Tsutomu Nakano
When people think of social networks, many of them probably think of social networking sites and online communication. However, social networks originally began as a study of the relationships, such as competition and cooperation, that exist within the interpersonal relationships and communication within organizations. In order to survive in modern society, we should learn about social networks, deepen our understanding of them, and make full use of them. (Published in 2013)

Graduate School of Professional Accountancy
Where there is economic activity, there is accounting
Professor Shinji Hatta
When people hear the word "accounting," many will think of "financial calculations" and "a subject studied by certain people involved in accounting and finance." However, in reality, "accounting" is about "correctly explaining economic activity" and "fostering multifaceted thinking," so it is a subject that should be studied by many people. In this column, we explain "what is accounting" and discuss the significance of "studying accounting." (Published in 2013)

College of Economics
Is Abenomics the savior of the Japanese economy?
Professor Mazuru Nakamura
"Abenomics" is a word we hear almost every day these days. This is the nickname given to the economic policies of the second Abe administration. This article explains what "Abenomics" is, and sheds light on what is needed to revive the Japanese economy and what could be its savior. (Published in 2013)

College of Economics
Nuclear power issues from an insurance perspective
Professor Emeritus Terumitsu Homma
A huge financial burden is inevitable following the Fukushima Daiichi nuclear accident caused by the Great East Japan Earthquake. While tracing the history of insurance, this article points out the various reasons why the issue of nuclear damage compensation has not progressed, and considers the current state of Japanese society and the state of "insurance" that reflects it. (Published in 2012)

School of Social Informatics
Let's use the economic effects of tourism to help revive the economy
Professor Toru Nagahashi
"Tourism" is enjoyed as a leisure activity. While unraveling the history of tourism, we look at how tourism has become a form of "trade" and a major industry that supports the country. What should Japan do in the future to become a "tourism-based nation"? (Published in 2012)

School of International Politics, Economics and Communication
How effective is a health tax?
Professor Tatsuya Uchida
Taxes aimed at promoting health, such as the "tobacco tax," "potato chip tax," "fat tax," and "soda tax," have become a hot topic internationally in recent years. From an economic perspective, we consider how effective such taxes are. (Published in 2012)

Graduate School of International Management
Thinking about management, organizations, and society from the perspective of social networks
Professor Tsutomu Nakano

Economics and Management