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ID 40545
JaLCDOI
Sort Key
13
フルテキストURL
著者
Okamoto, Akira Faculty of Economics, Okayama University
抄録
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.
備考
研究ノート (Note)
出版物タイトル
岡山大学経済学会雑誌
発行日
2005-03-10
36巻
4号
出版者
岡山大学経済学会
出版者(別表記)
The Economic Association of Okayama University
開始ページ
193
終了ページ
201
ISSN
0386-3069
NCID
AN00032897
資料タイプ
学術雑誌論文
関連URL
http://www.e.okayama-u.ac.jp/gakkai/
OAI-PMH Set
岡山大学
言語
English
論文のバージョン
publisher
NAID
Eprints Journal Name
oer