کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5086462 1375182 2007 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Tax reform in Japan: The case of personal taxes
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Tax reform in Japan: The case of personal taxes
چکیده انگلیسی
In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal taxes in Japan. We find that the structure of Japan's current consumption and income taxes is problematic from the viewpoints of both efficiency and equity and propose a reform package that improves both the efficiency and equity of Japan's personal taxes and, at the same time, achieves fiscal reconstruction.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Japan and the World Economy - Volume 19, Issue 3, August 2007, Pages 380-392
نویسندگان
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