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

Shun Ichiro Bessho, Masayoshi Hayashi

研究成果: Article査読

7 被引用数 (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.

本文言語English
ページ(範囲)956-972
ページ数17
ジャーナルJournal of Asian Economics
16
6
DOI
出版ステータスPublished - 2005 12月
外部発表はい

ASJC Scopus subject areas

  • 財務
  • 経済学、計量経済学

フィンガープリント

「Economic studies of taxation in Japan: The case of personal income taxes」の研究トピックを掘り下げます。これらがまとまってユニークなフィンガープリントを構成します。

引用スタイル