Income Tax Reforms and Redistribution by Age Group: Evidence From Japan

Takeshi Miyazaki, Yukinobu Kitamura, Taro Ohno

研究成果: ジャーナルへの寄稿記事

抄録

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.

元の言語英語
ページ(範囲)105-122
ページ数18
ジャーナルJapanese Economic Review
70
発行部数1
DOI
出版物ステータス出版済み - 3 1 2019

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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

これを引用

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

:: Japanese Economic Review, 巻 70, 番号 1, 01.03.2019, p. 105-122.

研究成果: ジャーナルへの寄稿記事

Miyazaki, Takeshi ; Kitamura, Yukinobu ; Ohno, Taro. / Income Tax Reforms and Redistribution by Age Group : Evidence From Japan. :: Japanese Economic Review. 2019 ; 巻 70, 番号 1. pp. 105-122.
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