@article{oai:kansai-u.repo.nii.ac.jp:00018802,
 author = {Yang, Ranran},
 issue = {4},
 journal = {關西大學經済論集},
 month = {Mar},
 note = {This paper aims to clarify the characteristics of the rules of the Japanese tax system, and to verify the effect of tax policy by overviewing the relevant studies based on DSGE model. After surveying this field of research, we find that, although the increase in consumption tax has a direct and a negative impact on the economy on a short-term basis, it seems to be necessary for the Japanese economy on a long-term basis. Some of the overviewed studies in this paper suggest that some appropriate tax reform with a combination of an increase in consumption tax and a cut in corporate tax can improve the economy., 樫原正澄先生退職記念号},
 pages = {573--591},
 title = {Studies on Macroeconomic Impacts of Consumption Tax Changes based on DSGE Model : An Overview},
 volume = {70},
 year = {2021}
}