Income Tax Reforms and Redistribution by Age Group

Evidence From Japan

Takeshi Miyazaki, Yukinobu Kitamura, Taro Ohno

Research output: Contribution to journalArticle

Abstract

In the 1980s, tax policy changes mitigated the redistributive effect of income tax. The present study attempts to explore how different the redistributive effect of the income tax reforms in Japan is among age groups, using Japanese household microdata for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle-aged group, and then the young group. Furthermore, this trend increased steadily over time. Second, the difference in total redistributive effects between the young and elderly increased owing to a large reduction in the base effect for the young.

Original languageEnglish
Pages (from-to)105-122
Number of pages18
JournalJapanese Economic Review
Volume70
Issue number1
DOIs
Publication statusPublished - Mar 1 2019

Fingerprint

Redistribution
Redistributive effect
Age groups
Income tax reform
Japan
Household
Income tax
Micro data
Tax policy
Policy change

All Science Journal Classification (ASJC) codes

  • Economics and Econometrics

Cite this

Income Tax Reforms and Redistribution by Age Group : Evidence From Japan. / Miyazaki, Takeshi; Kitamura, Yukinobu; Ohno, Taro.

In: Japanese Economic Review, Vol. 70, No. 1, 01.03.2019, p. 105-122.

Research output: Contribution to journalArticle

Miyazaki, Takeshi ; Kitamura, Yukinobu ; Ohno, Taro. / Income Tax Reforms and Redistribution by Age Group : Evidence From Japan. In: Japanese Economic Review. 2019 ; Vol. 70, No. 1. pp. 105-122.
@article{e39f7e8348304309b6d94650940028f0,
title = "Income Tax Reforms and Redistribution by Age Group: Evidence From Japan",
abstract = "In the 1980s, tax policy changes mitigated the redistributive effect of income tax. The present study attempts to explore how different the redistributive effect of the income tax reforms in Japan is among age groups, using Japanese household microdata for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle-aged group, and then the young group. Furthermore, this trend increased steadily over time. Second, the difference in total redistributive effects between the young and elderly increased owing to a large reduction in the base effect for the young.",
author = "Takeshi Miyazaki and Yukinobu Kitamura and Taro Ohno",
year = "2019",
month = "3",
day = "1",
doi = "10.1111/jere.12178",
language = "English",
volume = "70",
pages = "105--122",
journal = "Japanese Economic Review",
issn = "1352-4739",
publisher = "Wiley-Blackwell",
number = "1",

}

TY - JOUR

T1 - Income Tax Reforms and Redistribution by Age Group

T2 - Evidence From Japan

AU - Miyazaki, Takeshi

AU - Kitamura, Yukinobu

AU - Ohno, Taro

PY - 2019/3/1

Y1 - 2019/3/1

N2 - In the 1980s, tax policy changes mitigated the redistributive effect of income tax. The present study attempts to explore how different the redistributive effect of the income tax reforms in Japan is among age groups, using Japanese household microdata for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle-aged group, and then the young group. Furthermore, this trend increased steadily over time. Second, the difference in total redistributive effects between the young and elderly increased owing to a large reduction in the base effect for the young.

AB - In the 1980s, tax policy changes mitigated the redistributive effect of income tax. The present study attempts to explore how different the redistributive effect of the income tax reforms in Japan is among age groups, using Japanese household microdata for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle-aged group, and then the young group. Furthermore, this trend increased steadily over time. Second, the difference in total redistributive effects between the young and elderly increased owing to a large reduction in the base effect for the young.

UR - http://www.scopus.com/inward/record.url?scp=85044301714&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=85044301714&partnerID=8YFLogxK

U2 - 10.1111/jere.12178

DO - 10.1111/jere.12178

M3 - Article

VL - 70

SP - 105

EP - 122

JO - Japanese Economic Review

JF - Japanese Economic Review

SN - 1352-4739

IS - 1

ER -