Amid the COVID19 pandemic, children have become isolated, the educational gap between rich and poor is widening, learning loss is 30% in developing and middle countries, and 17% - 20% in developed countries, and lifetime wages lost by children amount to 14% of the global GDP. On the other side, the fourth industrial revolution is accelerating, with 52% of the world’s labor expected to be mechanized by 2025. Sixty-five percent of jobs held by current 12-year-olds will be more intellectually advanced than they are today. 　Industry 4.0 transformed education into a “big business.” The ICT education market in 2019 expanded to three times the size of the global automobile market （600 trillion yen）, and is expected to exceed 1,000 trillion yen al year. However, computer use in schools has only functioned negatively; the spread of ICT education is now putting public education at risk, and innovation in educational administration and policies is required. 　Keywords: Industry 4.0, ICT Education, Education Market, COVID-19, Educational Innovation

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私たちは学習・仕事と余暇と休息の時間を使って生活している。つまり，時間は私たちの効用の鍵となる概念である。本稿では，これらの時間で構成される効用のモデルをつくるときに，このモデルは何を説明するのかを考えることにする。初めに，私たちの効用は賃金と余暇時間から得られると本稿では仮定する。このとき，この効用を構成する賃金は，人的資本と労働時間より生じると仮定する。そして，また，この人的資本は，余暇時間と労働時間から生じると仮定する。このようにみることで，労働時間と余暇時間はともに効用に影響を及ぼす結果となる。私たちは，労働時間と余暇時間とからなるこの効用への影響のつりあいをもつ。このとき，労働時間は人的資本を高めたり，労働生産性を高めたりする。このことは，余暇時間が人的資本を高めたり，効用を高めたりするのと等しいことを意味する。

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The World Bank focused on poverty in her “World Development Report 1990”, UNDP has started to publish “Human Development Report” since 1990, the Social Summit was held in 1995, and DAC adopted “the new strategy of development co-operation” in her “Shaping the 21st Century: the Contribution of Development Co-operation” in 1996.

Under these new international consensus on development and aid, Japanese government put forward “the human-centered development” as a new ODA strategy towards the 21st century. Especially, she focuses on “poverty” as one of the most important problems to be solved. However, it is still not clear enough what “the human-centered development” does mean and what type of ODA strategy could be effective for fighting poverty.

Looking back the history of ideas of development economics on fighting poverty, we can see two different strands of ideas; poverty issues at the national economy level and poverty issues at the individual level. It is an urgent task for us to integrate both levels of ideas for fighting poverty in a systematic way.

The most important thing for fighting poverty is to integrate and to balance infrastructure projects and projects which targeted to the poor. It will be futile if we fall into false dichotomy of infrastructure projects first or poverty-focused projects first. Both projects are necessary for fighting poverty.

For fighting poverty it is not enough to focus only on individual poverty projects, but the more essential task is to have a clear view how individual poverty-focused projects are systematically integrated in the development strategy as a whole of recipient countries.

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This paper questions the current disciplinary boundaries between action defined as 'economic' (and analysed by economists and economic historians as such) and the rest of social life, which is generally left to other specialists. This involves addressing the supposedly antithetical approaches of social science on the one hand and hermeneutic enquiry on the other. Starting with a brief autobiographical excursus that implicitly highlights the close relationship between the subject and the object of study, the supposed polarisations between science and description, deduction and induction, quantitative and qualitative approaches, numbers and words are considered. Finally, the concept of everyday life is discussed as a sort of second nature in which people orientate themselves without deliberate reflection: a set of influences that frame all decision making within norms and values that emanate from home, family, community and locality. Everyday life-habitual and unreflective-has not been the focus of either history or social science. It has been particularly absent from economic analysis because of exclusive concentration upon deliberative, 'rational' action and choice. Via brief discussion of the overlap between heterodox economics and a hermeneutic understanding of everyday actions that have a material impact, the paper concludes with an argument in favour of a complementarity rather than a bifurcation of approaches in economic history.

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本論文では，課税と給付の経済分析において，行動経済学の知見を用いた研究のサーベイをおこない，日本の課税・給付政策を行動経済学の観点から議論する。行動経済学とは，主体が「標準的な仮定」とは異なる仮定で動いているモデルを想定した研究の総称であり，近年では課税・給付の理論分析・実証研究においても研究が急増している。具体的には，税に関する不注意，課税・給付の複雑性がもたらす影響，退職貯蓄と年金の制度設計，納税促進，労働・教育・医療における給付の影響などが研究されている。また，理論的には最適課税との関係が研究されている。行動経済学的な知見は日本における課税・給付にかかる制度・政策を検証する新たな視点を提供し，より現実的な人間像を踏まえた制度設計を提案することができる。

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