Research on household consumption trend and redistribution effects of indirect tax reform

本研究试图考察边际消费税改革对日本年轻家庭的福利影响，明确考虑他们的异质性。具体而言，本文以全国住户调查的微观数据为基础，考察了不同类型住户提高每种商品税率的边际成本的差异。此外，本文还基于集中度曲线的概念讨论了税制改革的分配结果。

This research attempts to examine the welfare impact of marginal consumption tax reforms on young households in Japan, explicitly considering their heterogeneity. Specifically, this paper investigates how the marginal cost of raising the tax rate on each commodity differs across different types of household, based on the micro data from nationwide household surveys. Furthermore, this research also discuss distributive outcomes of tax reforms based on the concept of concentration curves.