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title	Estimates of Average Marginal Tax Rates on Factor Incomes in Japan, 1980-2003
Creator	CreatorName GUNJI, Hiroshi
	CreatorName MIYAZAKI, Kenji
	CreatorName 郡司, 大志
	e-Rad ResearcherID 10308009 CreatorName 宮﨑, 憲治
Language	eng
Publisher	Institute of Comparative Economic Studies, Hosei University
	法政大学比較経済研究所
Journal or Publication Title	比較経済研究所ワーキングペーパー
Volume	149
Start page	1
End page	61
Year	2009-11-02
Textversion
ispartofseries	逐次的効用関数・曖昧さ・時間不整合性を考慮した国際マクロ分析;6
Keywords	Average marginal tax rates
	Japan
	Social security
	Business cycle accounting
Abstract	In this paper, we estimate average marginal tax rates on factor incomes in Japan from 1980 to 2003. We adapt the method of Joines (1981) [Estimates of effective marginal tax rates on factor incomes. The Journal of Business 54 (2), 191-226.] to the Japanese tax and social security system. Average marginal tax rates on labor incomes without social security premiums decreased from 21% to 17% from the early 1990s, whereas the rates on incomes with social securities have remained slightly above 30% since the late 1980s. Tax rates on capital incomes have fluctuated, ranging from 44% to 55%. We also compare our estimates with average tax rates and the wedges from business cycle accounting.
Type	Working Paper
Index	Resorce type ＞ Research Paper ＞ 比較経済研究所ワーキングペーパー [Working Paper]
	201 Institute of Comparative Economic Studies ＞ Research Paper ＞ 比較経済研究所ワーキングペーパー [Working Paper] ＞ 149

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