Comparing marginal commodity tax reforms in Japan and Korea

Kunio Urakawa, Takashi Oshio

研究成果: ジャーナルへの寄稿総説査読

2 被引用数 (Scopus)

抄録

We examine the impact of the marginal commodity tax reforms in Japan and Korea, using data from the official household surveys of the two countries. Based on the estimations of two demand systems (linear expenditure system (LES) and almost ideal demand system(AIDS)), we compare the marginal costs of taxing major commodity groups, examine distributive gains from tax reforms based on concentration curves, and assess the impact on poverty based on consumption dominance curves. In particular, we find that revenue-neutral marginal tax reforms incorporating a reduced tax on food and beverages are more likely to face an efficiency-equity trade-off in Korea than in Japan.

本文言語英語
ページ(範囲)579-592
ページ数14
ジャーナルJournal of Asian Economics
21
6
DOI
出版ステータス出版済み - 12月 2010

!!!All Science Journal Classification (ASJC) codes

  • 財務
  • 経済学、計量経済学

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