消費税を福祉目的税にした場合における政策目標の達成に必要な税率構造の変更

概要

論文の詳細を見る
The existing public pension system supported by insurance of the active generation will fail to work in the near future, in spite of the policies which raise the age of receivers and reduce the amount of benefit, because the aged increase too rapidly while the population of the active generation decreases. I am of the opinion that the public pension should be supported by the consumption tax. In these circumstances, this paper assumes that the yields of the consumption tax are used mainly to the benefit of public pensions and the other welfare expenses. In such a case, how should the government change the corporation tax rate, consumption tax rate, and income tax rate, in order to make full employment growth possible, to increase the yields of the consmption tax appropriated to financial resource of the public pension, to reduce the enormous deficit of the public finance, and to curtail the wasteful government expenditures? This paper will show the necessary changes of tax rates to attain these objects of policy, by using the revised version of model which I made up in the previous paper.
関西学院大学の論文
2006-05-15