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Social Marginal Cost of Public Funds: The Case of Progressive Personal Income Taxes in Japan (in Japanese)

Author

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  • Masayoshi HAYASHI
  • Shunichiro BESSHO

Abstract

This paper, taking an explicit account of the progressive tax system, calculates the social marginal cost of public funds (SMCF) for the Japanese economy. First, we calculate the SMCF for the three types of progressivity preserving tax increases. Second, we also calculate the SMCF for a single bracket tax rate change and compare the estimates among the brackets. Third, we apply the inverse optimum problem by Ahmad and Stern (1984) to the progressive tax system in Japan.

Suggested Citation

  • Masayoshi HAYASHI & Shunichiro BESSHO, 2004. "Social Marginal Cost of Public Funds: The Case of Progressive Personal Income Taxes in Japan (in Japanese)," Economic Analysis, Economic and Social Research Institute (ESRI), vol. 172, pages 3-30, March.
    • Handle: RePEc:esj:esriea:172a
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    File URL: http://www.esri.go.jp/jp/archive/bun/bun172/bun172b.pdf
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    Cited by:

    1. Bessho, Shun-ichiro & Hayashi, Masayoshi, 2005. "Economic studies of taxation in Japan: The case of personal income taxes," Journal of Asian Economics, Elsevier, vol. 16(6), pages 956-972, December.

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