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ID 41456
JaLCDOI
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タイトル(別表記)
Heterogeneous Labor Endowments and Tax Reforms in Aging Japan: Progressive Taxes and Intragenerational Redistribution
フルテキストURL
著者
岡本 章 岡山大学
抄録
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.
備考
論説 (Article)
出版物タイトル
岡山大学経済学会雑誌
発行日
2000-06-10
32巻
1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
1
終了ページ
48
ISSN
0386-3069
NCID
AN00032897
資料タイプ
学術雑誌論文
OAI-PMH Set
岡山大学
言語
Japanese
論文のバージョン
publisher
NAID
Eprints Journal Name
oer