The Redistribution Effect of Flattening Tax Rate in Local Income Taxation : the Factor Analysis of Income Classes & Income Sources

研究表明，日本地方所得税的再分配效应更为重要。“三个一泰”改革后，地方所得税的再分配效果累进性较弱，而国家所得税的累进性较强。因此，税制改革不仅达到了再分配的效果，而且成功地解决了政府间的财政问题。

This study showed that the redistribution effect of local income taxation was more important in Japan. After "SANMI ITTAI" reform, the redistribution effect of local income taxation is less progressive, but the national income tax is more progressive. Therefore, the tax reform of redistribution effect was not only achieved, but also succeeded in solving the intergovernmental fiscal problems.