Numerical Analysis of Economic Effects of Tax Reforms and of the Optimum Tax System

本研究旨在建立一个实用的日本经济一般均衡模型，并利用该模型对所谓的竹下税制改革进行数值评估，并对日本的最优税制进行数值分析。本研究得出了以下结论：1.日本经济的实用一般均衡模型1985.2。税制改革的经济影响如下：它增加了整个经济的福利，同时也恶化了经济中家庭之间的收入分配。3.简化模型中的最优商品税制还有待于进一步研究，以便对日本真正的税制改革有一个更满意的评价，更全面地了解其最优税制。

The present research intended to build up an applied general equilibrium model of the Japanese economy, and to make a numerical evaluation of the so-called Takeshita tax reform and a numerical analysis of the optimum tax system for Japan by applying the model.It made or found the following: 1. An applied general equilibrium model of the Japanese economy 1985.2. Economic effects of the tax reform as follows: It increases the welfare of the economy as a whole, while it worsen the distribution of income among households in the economy. 3. The optimum commodity tax system in a little simplified model.It left to a further research to get a more satisfactory evaluation of the real tax reform in Japan, and a more complete understanding of her optimum tax system.