Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: http://hdl.handle.net/10419/92854
Autoren: 
Horioka, Charles Yuji
Sekita, Shizuka
Datum: 
2004
Schriftenreihe/Nr.: 
ISER Discussion Paper No. 624
Zusammenfassung: 
In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in reforming the public pension system, and in achieving fiscal reconstruction, and finally, we make policy recommendations based on our findings. We find that the structure of Japan's current consumption and income taxes is problematic from the viewpoints of both efficiency and equity and make policy recommendations that will simultaneously improve both the efficiency and equity of Japan's tax system.
Schlagwörter: 
consumption tax
Corlett and Hague
economic stimulus
efficiency
equity
excess burden
fiscal reconstruction
income tax
inverse elasticity rule
Japan
Japanese economy
optimal taxation
pension reform
Ramsey
tax reform
JEL: 
H21
H23
H24
Dokumentart: 
Working Paper

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