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アイテムタイプ	紀要論文
タイトル	Tax Policy in Aging Japan
著者	著者名 Okamoto, Akira
言語	eng
ISSN	09111247
DOI	https://doi.org/10.15002/00004543
出版者	Institute of Comparative Economic Studies, Hosei University
	法政大学比較経済研究所
雑誌名	Journal of International Economic Studies
	Journal of International Economic Studies
巻	23
開始ページ	43
終了ページ	58
発行年	2009-03
著者版フラグ	Version of Record
キーワード	Aging population
	Progressive expenditure tax
	Inheritance tax
	Life-cycle general equilibrium model
	Simulation analysis
抄録	This paper investigates a desirable tax policy for Japan’s coming aging society. Because the current Japanese public pension program is operated in a manner similar to a pay-as-you-go scheme, the declining percentage of the working population will have a harmful effect on economic welfare. Simulation results show in a quantitative way that a progressive expenditure tax is ultimately desirable, and that an inheritance tax stimulates capital accumulation following an expenditure tax. This paper suggests that the Japanese tax system should rely more on an inheritance tax, and that when considering a tax-combination policy, a combination of a progressive expenditure tax and an inheritance tax may be desirable in terms of efficiency and equity.
資源タイプ	Article
書誌レコードID	AA10459262
インデックス	資料タイプ別 ＞ 紀要 ＞ Journal of international economic studies
	201 比較経済研究所 ＞ 紀要 ＞ Journal of international economic studies ＞ 23

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