Estimation of Tax and Social Insurance Burden on Households: Verification of the Validity and Assessment of Actual Status
Estimation of Tax and Social Insurance Burden on Households: Verification of the Validity and Assessment of Actual Status
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家庭税收和社会保险负担的估算：有效性验证和实际状况评估
DOI：
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发表时间：
2017
期刊：
影响因子：
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通讯作者：
Takahiro Kodama
中科院分区：
文献类型：
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作者：
Taro Ohno;Takahiro Kodama
近年来，日本的家庭微观数据得到了精简。根据这种环境发展，在税收和社会保险领域使用家庭微观数据（调查表资料）的分析次数有所增加。在这些分析中，对于每个家庭账户的税收和社会保险费，有两种情况：(1)使用问卷中报告的负担（reporting Value），(2)将问卷中报告的家庭单位、收入等信息应用到实际系统中计算的负担（Imputed Value）。本文利用日本总务省2009年全国家庭收支调查（NSFIE）的家庭微观数据，估算了家庭税收和社会保险负担（所得税、居住税、消费税、养老保险费、健康保险费、长期护理保险费和就业保险费）的估算值。在此基础上，通过与报告值的比较来验证估算值的有效性，并评估家庭财政负担的实际状况。该研究指出，由于季节性因素的影响，所得税和社会保险费的申报值被低估了。因此，为了验证估算值的有效性，我们需要重点研究受季节性影响较小的居住税情况。并且，发现报告值和估算值之间的平均差距为零，离散度约为收入的3%。对于检查的含义，输入值与计算的宏观值几乎没有偏差，并且它产生的估计值几乎没有误差。因此，其准确性可以充分用于政策评估。报告价值被低估的原因可能是，调查期间以外的奖金相关的税金和社会保险费负担没有完全反映在统计数据中。从检验结果来看，这一假设得到了支持。此外，包括税收和社会保险费在内的家庭总财政负担在所有样本和每个年龄段都是累进的。社会保险费和消费税具有降低累进率的作用。尤其是在老年一代中表现得尤为明显。因此，财政负担累进性在老年人中较小，这意味着代际内再分配效应在老年人中较弱。
In recent years, household micro data has been streamlined in Japan. Based on this environmental development, the number of analyses using household micro data (questionnaire information) has increased in the fields of taxation and social securities. With the regard to taxes and social insurance premiums for each household account in these analyses, there are two cases: (1) using burdens reported in the questionnaire (Reported Value), and (2) using burdens calculated by applying information, such as family unit, income, etc. reported in the questionnaire to the actual system (Imputed Value). We used household micro data from the National Survey of Family Income and Expenditure (NSFIE) in 2009 by the Ministry of Internal Affairs and Communications, and estimated the imputed values of tax and social insurance burdens (such as income tax, residence tax, consumption tax, pension insurance premium, health insurance premium, long-term care insurance premium and employment insurance premium) on households. On that basis, we verify the validity of imputed value by comparing it with reported value, and assess the actual status of fiscal burden on household. The NSFIE is pointed out that the reported values of income tax and social insurance premium are underestimated by the effect of seasonality. Therefore, for verifying the validity of imputed value, we need to focus on the case of residence tax that is less affected by seasonality. And, it was found that the mean disparity between the reported and imputed values was zero and the dispersion was approximately 3% to income. For the implication of the examination, the imputed value has almost no bias in relation to tallied macro values, and it results in an estimated value with almost no error. Therefore, its accuracy can be used sufficiently for the assessment of policies. The underestimation of reported value may result from the possibility that tax and social premium burdens related to bonuses out of survey period are not reflected completely in the statistics. From the result of examination, such a hypothesis was supported. In addition, the total fiscal burden on household including taxes and social insurance premiums is progressive both in all samples and in each age bracket. The social insurance premiums and consumption tax have effects to reduce the progressivity. In particular, these are shown up strongly in the elderly generation. Therefore, the progressivity of fiscal burden is smaller in the elderly generation, which implies that intra-generational redistributive effect is weaker in the elderly.