Economic studies of taxation in Japan: The case of personal income taxes

Shun Ichiro Bessho, Masayoshi Hayashi

研究成果: Article

6 引用 (Scopus)

抄録

We argue that tax policy in Japan is on a shaky empirical ground. First, until recently, no serious attempts had been made to estimate labour responses to taxation, especially with respect to prime-age male workers. Second, while there is some stock of empirical analysis on labour supply response of female workers, few studies have appropriately allowed for the budget constraint structure implied by the tax system. Third, as a corollary, there is not a reliable stock of empirical estimates to quantify the frequently employed concepts of "disincentives to work" or "distortion." Given this state of the literature, we introduce our estimates, and calculate the degree of distortion using the concept of the marginal cost of public funds.

元の言語English
ページ(範囲)956-972
ページ数17
ジャーナルJournal of Asian Economics
16
発行部数6
DOI
出版物ステータスPublished - 2005 12
外部発表Yes

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Taxation
Personal income tax
Economics
Japan
Workers
Labor
Supply response
Tax policy
Labor supply
Empirical analysis
Marginal cost of public funds
Budget constraint
Tax system

ASJC Scopus subject areas

  • Economics and Econometrics
  • Finance

これを引用

Economic studies of taxation in Japan : The case of personal income taxes. / Bessho, Shun Ichiro; Hayashi, Masayoshi.

:: Journal of Asian Economics, 巻 16, 番号 6, 12.2005, p. 956-972.

研究成果: Article

Bessho, Shun Ichiro ; Hayashi, Masayoshi. / Economic studies of taxation in Japan : The case of personal income taxes. :: Journal of Asian Economics. 2005 ; 巻 16, 番号 6. pp. 956-972.
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