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このアイテムの引用には次の識別子を使用してください: http://hdl.handle.net/10114/3630

タイトル: Tax Policy in Aging Japan
著者: Okamoto, Akira
キーワード: Aging population
Progressive expenditure tax
Inheritance tax
Life-cycle general equilibrium model
Simulation analysis
発行日: 2009-3
出版者: The Institute of Comparative Economic Studies, Hosei University
抄録: This paper investigates a desirable tax policy for Japan’s coming aging society. Because the current Japanese public pension program is operated in a manner similar to a pay-as-you-go scheme, the declining percentage of the working population will have a harmful effect on economic welfare. Simulation results show in a quantitative way that a progressive expenditure tax is ultimately desirable, and that an inheritance tax stimulates capital accumulation following an expenditure tax. This paper suggests that the Japanese tax system should rely more on an inheritance tax, and that when considering a tax-combination policy, a combination of a progressive expenditure tax and an inheritance tax may be desirable in terms of efficiency and equity.
URI: http://hdl.handle.net/10114/3630
ISSN: 09111247
出現コレクション:Journal of International Economic Studies


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