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Individual Income Tax Erosion: By Income Class in Japan

Author

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  • Hiromitsu Ishi

    (Hitotsubashi University)

Abstract

In Japan, as well as in the United States, the introduction of special provisions of the tax law has resulted in erosion of the tax base and tax yield. It is expected that tax erosion tends to destroy the equity of the existing income tax system. In this article, estimates of income tax erosion by income class for 1972 and 1975 are made from Japanese tax data. The major conclusion of this study is that the distributional effects of erosion of the Japanese income tax are quite similar to those in the United States.

Suggested Citation

  • Hiromitsu Ishi, 1979. "Individual Income Tax Erosion: By Income Class in Japan," Public Finance Review, , vol. 7(3), pages 303-322, July.
    • Handle: RePEc:sae:pubfin:v:7:y:1979:i:3:p:303-322
    DOI: 10.1177/109114217900700303
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