| アイテムタイプ |
デフォルトアイテムタイプ（フル）その２(1) |
| 公開日 |
2017-05-20 |
| タイトル |
|
|
タイトル |
Economic studies of taxation in Japan: The case of personal income taxes |
|
言語 |
en |
| 作成者 |
別所, 俊一郎
| en |
Bessho, Shun-ichiro
Ministry of Finance, Japanese Government
|
| ja |
別所, 俊一郎
|
Search repository
林, 正義
| en |
Hayashi, Masayoshi
Ministry of Finance, Japanese Government
|
| ja |
林, 正義
|
Search repository
|
| アクセス権 |
|
|
アクセス権 |
open access |
|
アクセス権URI |
http://purl.org/coar/access_right/c_abf2 |
| 権利情報 |
|
|
権利情報 |
Copyright (C)2005, Elsevier Inc.The definitive version is published in Journal of Asian Economics, 16(6), 2005, DOI: 10.1016/j.asieco.2005.10.008. |
| 主題 |
|
|
主題Scheme |
Other |
|
主題 |
Personal income taxes |
| 主題 |
|
|
主題Scheme |
Other |
|
主題 |
Marginal cost of public funds |
| 主題 |
|
|
主題Scheme |
Other |
|
主題 |
Distortion |
| 内容記述 |
|
|
内容記述タイプ |
Abstract |
|
内容記述 |
We argue that tax policy in Japan is on a shaky empirical ground. First, until recently, no serious attempts had been made to estimate labour responses to taxation, especially with respect to prime-age male workers. Second, while there is some stock of empirical analysis on labour supply response of female workers, few studies have appropriately allowed for the budget constraint structure implied by the tax system. Third, as a corollary, there is not a reliable stock of empirical estimates to quantify the frequently employed concepts of “disincentives to work” or “distortion”. Forth, despite this paucity of empirical estimates, there are a number of tax simulation studies, most of which are re-lied on arbitrary sets of labor response elasticities and other related parameter values. Given this state of the literature, we introduce our estimates, and calculate the degree of distortion using the concept of the marginal cost of public funds. |
|
言語 |
en |
| 出版者 |
|
|
出版者 |
Elsevier Inc. |
| 日付 |
|
|
日付 |
2005-12 |
|
日付タイプ |
Issued |
| 言語 |
|
|
言語 |
eng |
| 資源タイプ |
|
|
資源タイプ識別子 |
http://purl.org/coar/resource_type/c_6501 |
|
資源タイプ |
journal article |
| 出版タイプ |
|
|
出版タイプ |
AM |
|
出版タイプResource |
http://purl.org/coar/version/c_ab4af688f83e57aa |
| 関連情報 |
|
|
関連タイプ |
isVersionOf |
|
|
識別子タイプ |
DOI |
|
|
関連識別子 |
10.1016/j.asieco.2005.10.008 |
| 収録物識別子 |
|
|
収録物識別子タイプ |
ISSN |
|
収録物識別子 |
1049-0078 |
| 収録物識別子 |
|
|
収録物識別子タイプ |
NCID |
|
収録物識別子 |
AA10780670 |
| 収録物名 |
|
|
収録物名 |
Journal of Asian Economics |
| 巻 |
|
|
巻 |
16 |
| 号 |
|
|
号 |
6 |
| 開始ページ |
|
|
開始ページ |
956 |
| 終了ページ |
|
|
終了ページ |
972 |
| JEL |
|
|
値 |
D12 |
| JEL |
|
|
値 |
D61 |
| JEL |
|
|
値 |
H24 |
| JEL |
|
|
値 |
H31 |
| JEL |
|
|
値 |
H21 |
| JEL |
|
|
値 |
H43 |
0100708601.pdf (1203946 bytes)
