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Identifier to cite or link to this item: https://hdl.handle.net/10086/19076

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Title
Should Japanese Tax System Be More Progressive?
Creator
Creator Name
Bessho, Shun-ichiro Bessho, Shun-ichiro
Affiliation
Affiliation Name
Hitotsubashi University
Creator Name
Hayashi, Masayoshi Hayashi, Masayoshi
Affiliation
Affiliation Name
the University of Tokyo
Editor
Contributor Name
社会科学の高度統計・実証分析拠点構築 = Research Unit for Statistical and Empirical Analysis in Social Sciences
Affiliation
Affiliation Name
Hitotsubashi University
Key Word
Social marginal cost of public funds
structural discrete choice model
household labor supply
JEL
H21
H24
H31
J22
Abstract
We investigate the effects of marginal changes of marginal tax rates of Japanese income tax system, computing the social marginal costs of public funds (SMCF) generated by marginal increase in tax rates. We use large micro data sets on Japanese households, and estimate a structural discrete choice model of household labor supply. Our estimation results show that the average of total elasticity of males ranges between 0.0276 and 0.0521, and that of female between 0.0429 and 0.2134. Based on the estimated utility functions, we find that SMCF for raising the marginal tax rate applied for those with low- or medium-income level is smaller than those with more income. Our results could suggest Japanese income tax system should be less progressive.
Description
March 23, 2011
Publisher
Institute of Economic Research, Hitotsubashi University
Issued Date
2011-03
Language
English(eng)
Resource Type
technical report
Version Type
VoR
Is Part OfRelation -
Related Title
Global COE Hi-Stat Discussion Paper Series ; No. 181
Relation
Related Identifier
URI
  http://gcoe.ier.hit-u.ac.jp/english/index.html
Number of Pages
15
Sponsorship
グローバルCOEプログラム = Global COE Program
Appears in Collections
Global COE Hi-Stat Discussion Paper Series
URL
https://hdl.handle.net/10086/19076