<論説>労働異質性と高齢化社会における税制改革 : 累進税制の選択と資産格差への影響

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This paper examines the effects of a progressive labor income tax scheme and a progressive consumption tax scheme on capital stock and onintragenerational wealth distribution in Japan, the society with an aging population. To analyze the problem, we adopt a simulation approach foran extended life-cycle general equilibrium model of overlapping generations. As a progressive tax is likely to mitigate the inequality of resource distribution, it is crucial to allow for the existence of heterogeneous labor. This is incorporated by assuming that each cohorthas three representative individuals with equal tastes but unequal annual labor endowments, corresponding to three income classes, namely,low, middle, and high income classes. As the simulation results indicate, a progressive labor income tax shrinks the inequality in the distribution of wealth, while a progressive consumption tax furthers slightly.
岡山大学の論文