Tax reform in Japan: The case of personal taxes

被引：2

作者：

Horioka, Charles Yuji

Sekita, Shizuka

机构：

[1] Osaka Univ, Inst Social & Econ Res, Osaka 5670047, Japan

[2] Osaka Univ, JSPS, Grad Sch Econ, Osaka 5670047, Japan

来源：

JAPAN AND THE WORLD ECONOMY | 2007年 / 19卷 / 03期

关键词：

consumption; consumption tax; corlett and Hague; countercyclical policy; economic stimulus; efficiency; equity; excess burden; fiscal reconstruction; fiscal reform; government debt; imputed rent; income tax; inverse elasticity rule; japan; Japanese economy; Labor supply; leisure; luxury goods; necessities; optimal taxation; personal taxes; primary balance; progressivity; Ramsey; regressivity; saving; tax reform;

D O I：

10.1016/j.japwor.2006.06.001

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal taxes in Japan. We find that the structure of Japan's current consumption and income taxes is problematic from the viewpoints of both efficiency and equity and propose a reform package that improves both the efficiency and equity of Japan's personal taxes and, at the same time, achieves fiscal reconstruction. (c) 2006 Elsevier B.V. All rights reserved.

引用

页码：380 / 392

页数：13

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