Tax Reforms, Redistribution and Population Aging: Evidence from Japan
Tax Reforms, Redistribution and Population Aging: Evidence from Japan
复制标题
税收改革、再分配和人口老龄化：来自日本的证据
DOI：
10.2139/ssrn.2821484
复制
发表时间：
2016
期刊：
影响因子：
--
通讯作者：
Taro Ohno
中科院分区：
文献类型：
--
作者：
T. Miyazaki;Y. Kitamura;Taro Ohno
1980年代，经合组织国家通过所得税改革降低了所得税税率，并改变了所得税扣除门槛。同样，在日本，在20世纪80年代和90年代，所得税税率降低，所得税扣除门槛提高。最近，有人指出，不平等和再分配在不同年龄组中各不相同。本研究使用1984-2009年的日本家庭微观数据，探讨日本所得税改革的再分配效果在不同年龄组之间的差异。获得了以下结果。首先，在1984-2009年期间，老年组的总体再分配效果最大，其次是中年组，然后是年轻组。此外，这一趋势随着时间的推移而稳步上升。第二，由于青年人的基数效应大幅下降，青年人和老年人之间总的再分配效应的差异扩大。第三，所得税的再分配效应对老年人群体的影响小于对年轻老年人群体的影响。从日本的经验中得出的结论可以为今后大多数国家都将面临老龄化社会的再分配政策提供有见地的建议。
In the 1980s, income tax rates decreased and income tax deduction thresholds changed through income tax reforms in the OECD countries. Likewise, in Japan in the 1980s and 1990s, income tax rates decreased and the income tax deduction threshold increased. Recently, it has been pointed out that inequality and redistribution vary over different age groups. This study attempts to explore how different the redistributive effects of the income tax reforms in Japan are among various age groups, using Japanese household micro-data for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle-age group, and then the young group for the period 1984–2009. Furthermore, this trend increased steadily over time. Second, the difference in the total redistributive effect between the young and elderly increased owing to a large reduction in the base effect for the young. Third, the redistributive effect of income tax for the older elderly group is smaller than that for the younger elderly group. The consequences from Japan’s experience could provide insightful suggestions for redistribution policies in other countries, most of which will face an aging society in the future.
20 世纪 80 年代和 90 年代贾南的收入不平等和再分配政策
DOI：
--
发表时间：
--
期刊：
Journal of Income Distribution (forthcoming)
影响因子：
--
作者：
Oshio;Takashi
通讯作者：
Takashi