ID | 41467 |
JaLCDOI | |
Sort Key | 3
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タイトル(別表記) | Income Distribution and Tax Reforms in Aging Japan
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フルテキストURL | |
著者 |
岡本 章
岡山大学
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抄録 | 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.
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備考 | 論説 (Article)
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出版物タイトル |
岡山大学経済学会雑誌
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発行日 | 2000-09-10
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巻 | 32巻
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号 | 2号
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出版者 | 岡山大学経済学会
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出版者(別表記) | The Economic Association of Okayama University
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開始ページ | 59
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終了ページ | 98
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ISSN | 0386-3069
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NCID | AN00032897
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資料タイプ |
学術雑誌論文
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OAI-PMH Set |
岡山大学
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言語 |
日本語
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論文のバージョン | publisher
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NAID | |
Eprints Journal Name | oer
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