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

Takeshi Miyazaki, Yukinobu Kitamura, Taro Ohno

研究成果: Contribution to journalArticle査読

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.

本文言語英語
ページ(範囲)105-122
ページ数18
ジャーナルJapanese Economic Review
70
1
DOI
出版ステータス出版済み - 3 2019

All Science Journal Classification (ASJC) codes

  • Economics and Econometrics

フィンガープリント 「Income Tax Reforms and Redistribution by Age Group: Evidence From Japan」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