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Identifier to cite or link to this item: https://doi.org/10.15057/25852
Identifier to cite or link to this item: https://hdl.handle.net/10086/25852

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Title
所得不平等と税の所得再分配機能の評価―1984－2004年―
Income Inequality and Evaluation of Tax Effect on Redistribution of lncome in Japan 1984-2004
Creator
Creator Name
北村, 行伸 北村, 行伸
Kitamura, Yukinobu Kitamura, Yukinobu
Affiliation
Affiliation Name
一橋大学
Creator Name
宮崎, 毅 宮崎, 毅
Miyazaki, Takeshi Miyazaki, Takeshi
JEL
D3
H2
H24
Abstract
This paper investigates the statistical measurement of income distribution and evaluates the income redistribution effect of income tax system in Japan, using the National Survey of Family Income and Expenditure 1984-2004. This paper finds first that income inequality has been widening over time, especially in the young (age 39 or less) and middle (age 40-59) groups, second that tax role of income redistribution has been weakened since 1984, and third that the income redistribution effect by taxation is strong in the old (age 60 or above) group because the before-tax distribution of income is already very unequal among them.
本稿では，『全国消費実態調査』の個票データを用いて所得不平等の実態と所得税の所得再分配政策の評価を行った．分析の結果，第一に，長期的に所得不平等が拡大しており，また所得不平等の拡大は若年･中年層において観察されることがわかった．第二に，税制改革の所得再分配効果として，1984年以降課税後所得の不平等が拡大していることが明らかになった．すなわち，所得税制の再分配機能はこの間大きく低下してきたことが明らかである．第三に，年齢別に見ると高齢者層の再分配機能が強いことがわかった．若年層では，層内での所得格差が小さく，再分配機能は働かないが，高齢者層では所得格差が大きく，そのために再分配効果も大きい．
Publisher
岩波書店
Issued Date
2012-01-25
Language
Japanese(jpn)
Resource Type
journal article
Version Type
VoR
selfDOI
10.15057/25852
ISSN
00229733
NCID
AN00070761
Source Title
経済研究
Volume Number
63
Issue Number
1
Page Start
56
Page End
69
Appears in Collections
63巻1号 (2012.1)
URL
https://hdl.handle.net/10086/25852