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General Equilibrium Analysis of Japan's Tax Reform
http://hdl.handle.net/10112/00017166
http://hdl.handle.net/10112/0001716676321b5f-76f4-49c6-852e-a6deceba449b
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100-19990300-01.pdf (2.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2019-07-30 | |||||
| タイトル | ||||||
| タイトル | General Equilibrium Analysis of Japan's Tax Reform | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
Hashimoto, Kyoji
× Hashimoto, Kyoji× Uemura, Toshiyuki |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 33725 | |||||
| 姓名 | 橋本, 恭之 | |||||
| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 33726 | |||||
| 姓名 | 上村, 敏之 | |||||
| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | The Murayama tax reform was reductions of the income tax and 3% to 5% the changing from the consumption tax rate. And the distribution standard of the consumption transfer tax to local governments was changed to based upon retail consumption from population and number of employees.The purpose of this paper is to analyze the economic effect of the Japanese tax reform by the Applied General Equilibrium model. As a result, the Murayama tax reform barely improves the social welfare. However, the degree of the improvement is very small. We think that it is necessary to reduce further marginal tax rate to improve efficiency. | |||||
| 書誌情報 |
Kansai University review of economics 巻 2, p. 1-23, 発行日 2000-03 |
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| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 13448463 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA1166240X | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 出版者 | ||||||
| 出版者 | Faculty of Economics, Kansai University | |||||
| 出版者（他言語） | ||||||
| 値 | 関西大学経済学部 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Applied General Equilibrium | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Tax reform | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Decentralized economy | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 関西大学 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Kansai University | |||||
