result 325 件
| Author | Okamoto, Shigeru| |
|---|---|
| Published Date | 1943-04-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume55 |
| Issue | issue4 |
| Content Type | Journal Article |
| Author | Okamoto, Shigeru| |
|---|---|
| Published Date | 1943-03-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume55 |
| Issue | issue3 |
| Content Type | Journal Article |
| Author | Okamoto, Shigeru| |
|---|---|
| Published Date | 1943-03-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume55 |
| Issue | issue3 |
| Content Type | Journal Article |
| Author | 岡本 正| |
|---|---|
| Published Date | 1952-07-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume64 |
| Issue | issue7 |
| Content Type | Journal Article |
| Author | 岡本 正| |
|---|---|
| Published Date | 1952-07-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume64 |
| Issue | issue7 |
| Content Type | Journal Article |
| Author | 岡本 正| |
|---|---|
| Published Date | 1952-07-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume64 |
| Issue | issue7 |
| Content Type | Journal Article |
| Author | 岡本 嘉之| |
|---|---|
| Published Date | 1952-01-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume64 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | 岡本 嘉之| |
|---|---|
| Published Date | 1952-01-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume64 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | 岡本 嘉之| |
|---|---|
| Published Date | 1952-01-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume64 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | 岡本 公尹| |
|---|---|
| Published Date | 1953-01-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume65 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | 岡本 公尹| |
|---|---|
| Published Date | 1953-01-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume65 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | 岡本 公尹| |
|---|---|
| Published Date | 1953-01-31 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume65 |
| Issue | issue1 |
| Content Type | Journal Article |
| Author | Okamoto, Tadashi| Okano, Takuya| Saito, Tetsuro| Kimura, Ikuro| Tanaka, Motosuke| Yamashita, Miyokichi| Shindo, Tsutomu| Kuninobu, Masuhiro| Tominaga, Hiroshi| Ishida, Toyoshige| Takeda, Toshiteru| Numamoto, Tetsuro| Kotakemori, Yasuo| Nakayama, Akio| Hoen, Sachihiko| |
|---|---|
| Published Date | 1954-12-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume66 |
| Issue | issue12 |
| Content Type | Journal Article |
| Author | Okamoto, Tadashi| Numamoto, Tetsuro| Tamura, Hajime| Okano, Takuya| Kitayama, Minoru| Takeda, Katsumi| Tsushima, Makoto| Nakatsuka, Ginta| |
|---|---|
| Published Date | 1954-11-30 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume66 |
| Issue | issue11 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/OER/41467 |
|---|---|
| Title Alternative | Income Distribution and Tax Reforms in Aging Japan |
| FullText URL | oer_032_2_059_098.pdf |
| Author | Okamoto, Akira| |
| Abstract | This paper examines the effects of changes in the variance of income distribution on both capital accumulation and social welfare in Japan, the society with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium model of overlapping generations with continuous income distribution. The simulation results indicate that the changes in the variance affect economic variables under a progressive tax scheme but they do not under a proportional tax scheme. The results also show that social welfare greatly increases as the variance shrinks. Therefore, the recent shift in Japan, where the taxation system has tended in effect to become flat, may cause a significant damage to social welfare. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-09-10 |
| Volume | volume32 |
| Issue | issue2 |
| Start Page | 59 |
| End Page | 98 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130063 |
| JaLCDOI | 10.18926/OER/41456 |
|---|---|
| Title Alternative | Heterogeneous Labor Endowments and Tax Reforms in Aging Japan: Progressive Taxes and Intragenerational Redistribution |
| FullText URL | oer_032_1_001_048.pdf |
| Author | Okamoto, Akira| |
| Abstract | This paper examines the effects of a progressive labor income tax scheme and a progressive consumption tax scheme on capital stock and on intragenerational wealth distribution in Japan, the society with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium model of overlapping generations. As a progressive tax is likely to mitigate the inequality of resource distribution, it is crucial to allow for the existence of heterogeneous labor. This is incorporated by assuming that each cohort has three representative individuals with equal tastes but unequal annual labor endowments, corresponding to three income classes, namely, low, middle, and high income classes. As the simulation results indicate, a progressive labor income tax shrinks the inequality in the distribution of wealth, while a progressive consumption tax furthers slightly. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2000-06-10 |
| Volume | volume32 |
| Issue | issue1 |
| Start Page | 1 |
| End Page | 48 |
| ISSN | 0386-3069 |
| language | Japanese |
| File Version | publisher |
| NAID | 110000130040 |
| Author | Okamoto, Takayuki| |
|---|---|
| Published Date | 1989-10 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume101 |
| Issue | issue9-10 |
| Content Type | Journal Article |
| Author | Okamoto, Kanji| |
|---|---|
| Published Date | 1989-06 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume101 |
| Issue | issue5-6 |
| Content Type | Journal Article |
| Author | Hamano, Ryosuke| Otsuka, Shinya| Kimura, Yuuji| Nishie, Manabu| Tokunaga, Naoyuki| Miyasou, Hideaki| Tsunemitu, Yousuke| Inagaki, Masaru| Iwakawa, Kazuhide| Iwagaki, Hiromi| |
|---|---|
| Published Date | 2010-12-01 |
| Publication Title | 岡山医学会雑誌 |
| Volume | volume122 |
| Issue | issue3 |
| Content Type | Journal Article |
| JaLCDOI | 10.18926/OER/40545 |
|---|---|
| FullText URL | oer_036_4_193_201.pdf |
| Author | Okamoto, Akira| |
| Abstract | With a population that is aging faster than any other in the world, Japan faces serious public finance problems, particularly when it comes to tax and social security issues. The structural reforms are urgently needed to accommodate the impending demographic change. We look at the Japanese tax and social security systems through a life−cycle general equilibrium simulation model. We aim to establish guidelines for fiscal reform in Japan’s graying society and use such advanced modeling techniques to permit the calculation of the effects of alternative tax policies on capital accumulation and economic welfare. We also examine the impact of progressive expenditure taxation, coming to the novel conclusion that this form of taxation may hold the key to overcoming the large welfare loss Japan faces as its society ages under the current tax system. Furthermore, we present the concrete measures of implementing progressive expenditure taxation. |
| Publication Title | 岡山大学経済学会雑誌 |
| Published Date | 2005-03-10 |
| Volume | volume36 |
| Issue | issue4 |
| Start Page | 193 |
| End Page | 201 |
| ISSN | 0386-3069 |
| Related Url | http://www.e.okayama-u.ac.jp/gakkai/ |
| language | English |
| File Version | publisher |
| NAID | 120002576165 |
