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Redistributive Effects of Income Tax Rates and Tax Base 1984-2009: Evidence from Japanese Tax Reforms

Listed author(s):
  • Miyazaki, Takeshi
  • Kitamura, Yukinobu

The primary objective of this paper is to examine how and to what extent changes in income tax rates and income tax deductions affect income inequality from longitudinal perspectives, by using microdata from Japanese individuals and households. The findings of this paper could shed light on the effects of tax rates and tax deduction on tax progressivity. First, redistributive effects of the Japanese income tax are likely to decline for the period 1984-2009. Second, the income tax reforms, i.e., reduction in tax rates and increase in tax base, give rise to greater redistributive effects of income tax rates and lower redistributive effects of tax base. Third, progressivity measures show the same trends with respect to the redistributive effects of tax changes on pretax income over the period.

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File URL: http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/26743/4/DP610.pdf
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Paper provided by Institute of Economic Research, Hitotsubashi University in its series Discussion Paper Series with number 610.

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Length: 23, [17] p.
Date of creation: Jun 2014
Handle: RePEc:hit:hituec:610
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  1. Thor O. Thoresen, 2004. "Reduced Tax Progressivity in Norway in the Nineties: The Effect from Tax Changes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(4), pages 487-506, 08.
  2. Tetsuo Fukawa & Takashi Oshio, 2007. "Income Inequality Trends and their Challenges to Redistribution Policies in Japan," Journal of Income Distribution, Journal of Income Distribution, vol. 16(3-4), pages 9-30, September.
  3. repec:jid:journl:y:2006:v:15:i:i:p:119-146 is not listed on IDEAS
  4. Pfahler, Wilhelm, 1990. "Redistributive Effect of Income Taxation: Decomposing Tax Base and Tax Rates Effects," Bulletin of Economic Research, Wiley Blackwell, vol. 42(2), pages 121-129, April.
  5. Xavier Ramos & Peter J Lambert, "undated". "Horizontal Equity and Differences in Income Tax Treatment: A Reconciliation," Discussion Papers 98/24, Department of Economics, University of York.
  6. Peter Lambert, & Xavier Ramos, 1995. "Vertical redistribution and horizontal inequity," IFS Working Papers W95/01, Institute for Fiscal Studies.
  7. Slemrod, Joel, 1992. "Do Taxes Matter? Lessons from the 1980's," American Economic Review, American Economic Association, vol. 82(2), pages 250-256, May.
  8. Peter Lambert & Thor Thoresen, 2009. "Base independence in the analysis of tax policy effects: with an application to Norway 1992–2004," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(2), pages 219-252, April.
  9. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
  10. Bishop, John A & Formby, John P & Zheng, Buhong, 1998. "Inference Tests for Gini-Based Tax Progressivity Indexes," Journal of Business & Economic Statistics, American Statistical Association, vol. 16(3), pages 322-330, July.
  11. Peter Gottschalk & Timothy M. Smeeding, 1997. "Cross-National Comparisons of Earnings and Income Inequality," Journal of Economic Literature, American Economic Association, vol. 35(2), pages 633-687, June.
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