2005年6月
Simulating fundamental tax reforms in an aging Japan
Economic Systems Research
- 巻
- 17
- 号
- 2
- 開始ページ
- 163
- 終了ページ
- 185
- 記述言語
- 英語
- 掲載種別
- 研究論文(学術雑誌)
- DOI
- 10.1080/09535310500114911
This paper studies in a quantitative way the macroeconomic and welfare effects of introducing progressive expenditure taxation, in a situation of the aging of the Japanese population. It undertakes a simulation analysis taking account of the general equilibrium effects of intragenerational inequality, which increases with a transition to an aging society. The simulation results suggest that progressive expenditure taxation has advantages over progressive labor income taxation on the grounds of efficiency and equity. Thus, a shift to progressive expenditure taxation can overcome the large welfare loss that would occur under the current tax system as Japan ages. © 2005 Taylor &
Francis Group Ltd.
Francis Group Ltd.
- ID情報
-
- DOI : 10.1080/09535310500114911
- ISSN : 0953-5314
- SCOPUS ID : 22144432970