Does Reform of the Capital Gains Tax Improve Welfare ? : —— Capital Gains Taxation in Japan as an Example ——

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概要

• 論文の詳細を見る

• The Japanese method of capital gains taxation, in which the tax on stocks is levied according to the sale price rather than the realized capital gains, has not been used since 2003. This paper analyzes the effects of reform from the Japanese method to the conventional method of capital gains taxation on capital accumulation and social welfare. Additionally, this paper analyzes the effects of the reform from conventional capital gains taxation to other capital income taxes.JEL Classification: G32, G35, H22, H24, H25

• 日本地域学会の論文

著者

• OHSAWA Toshikazu

  Graduate School of Social Sciences, Hiroshima University

関連論文

• Does Reform of the Capital Gains Tax Improve Welfare ? : —— Capital Gains Taxation in Japan as an Example ——

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