<論説>所得分布と高齢化社会における税制改革

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概要

• 論文の詳細を見る

• This paper examines the effects of changes in the variance of income distribution on both capital accumulation and social welfare in Japan, thesociety with an aging population. To analyze the problem, we adopt a simulation approach for an extended life-cycle general equilibrium modelof overlapping generations with continuous income distribution. The simulation results indicate that the changes in the variance affect economic variables under a progressive tax scheme but they do not under a proportional tax scheme. The results also show that social welfare greatly increases as the variance shrinks. Therefore, the recent shift in Japan, where the taxation system has tended in effect to become flat, may cause a significant damage to social welfare.

• 岡山大学の論文

著者

• 岡本 章

  岡山大学経済学部

関連論文

• Welfare Analysis of Progressive Expenditure Taxation in Japan
• 所得分布と高齢化社会における税制改革
• 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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