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Simulating fundamental tax reforms in an aging Japan

  • Akira Okamoto
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    This paper studies in a quantitative way the macroeconomic and welfare effects of introducing progressive expenditure taxation, in a situation of the aging of the Japanese population. It undertakes a simulation analysis taking account of the general equilibrium effects of intragenerational inequality, which increases with a transition to an aging society. The simulation results suggest that progressive expenditure taxation has advantages over progressive labor income taxation on the grounds of efficiency and equity. Thus, a shift to progressive expenditure taxation can overcome the large welfare loss that would occur under the current tax system as Japan ages.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09535310500114911
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    Article provided by Taylor & Francis Journals in its journal Economic Systems Research.

    Volume (Year): 17 (2005)
    Issue (Month): 2 ()
    Pages: 163-185

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    Handle: RePEc:taf:ecsysr:v:17:y:2005:i:2:p:163-185
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    1. Fumio OHTAKE, 2008. "Inequality in Japan," Asian Economic Policy Review, Japan Center for Economic Research, vol. 3(1), pages 87-109.
    2. Kato, Ryuta, 1998. "Transition to an Aging Japan: Public Pension, Savings, and Capital Taxation," Journal of the Japanese and International Economies, Elsevier, vol. 12(3), pages 204-231, September.
    3. David Altig, 2001. "Simulating Fundamental Tax Reform in the United States," American Economic Review, American Economic Association, vol. 91(3), pages 574-595, June.
    4. Seidman, Laurence S, 1983. "Taxes in a Life Cycle Growth Model with Bequests and Inheritances," American Economic Review, American Economic Association, vol. 73(3), pages 437-41, June.
    5. Alan J. Auerbach & Laurence J. Kotlikoff, 1981. "National Savings, Economic Welfare, and the Structure of Taxation," NBER Working Papers 0729, National Bureau of Economic Research, Inc.
    6. Ohtake, F & Saito, M, 1997. "Population Aging and Consumption Inequality," ISER Discussion Paper 0440, Institute of Social and Economic Research, Osaka University.
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