| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2019: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2018: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Outline of Final Research Achievements |
This study empirically examines the impact of a tax-neutral mileage tax on automobile demand, as a contribution to the debate over whether Japan's automobile-related taxes are at socially desirable levels. First, we estimate the demand function for gasoline and conduct a policy simulation in which a mileage tax, which would almost be equal to the fuel tax revenue, was introduced to replace the gasoline tax. The results showed that as long as fuel efficiency improves, the declining trend in tax revenue cannot be controlled. However, the loss in tax revenue is lower than maintaining the gasoline tax at current levels. Second, we estimate a demand function for automobile sales and simulate the introduction of a tax-neutral mileage tax instead of the gasoline tax. This study revealed that the average fuel economy of vehicles sold may decrease.
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