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Decomposition Approach on the Redistributive Effects of Taxes and Social Insurance Premiums

Research Project

Project/Area Number 18K01647
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 07050:Public economics and labor economics-related
Research InstitutionShinshu University

Principal Investigator

Ohno Taro  信州大学, 学術研究院社会科学系, 教授 (90609752)

Project Period (FY) 2018-04-01 – 2021-03-31
Project Status Completed (Fiscal Year 2020)
Budget Amount *help
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2020: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2019: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords税 / 社会保険料 / 再分配効果 / マイクロ・シミュレーション / 要因分解 / 所得税 / 利子配当所得 / 全国消費実態調査
Outline of Final Research Achievements

The redistributive effect means a change in income disparity by burdens or benefits in tax and social security systems. The change in redistributive effects over time includes not only a contribution of changes in these systems (“reform effect”), but also a contribution of changes in income distribution or demographics (“non-reform effect”). We decompose the redistributive effect into the “reform effect” and the “non-reform effect” by applying the micro-simulation method. We show that taxes and social insurance premiums mitigated the widening of income disparity, but the “reform effect” didn’t have a contribution to the change in the redistribution effect.

Academic Significance and Societal Importance of the Research Achievements

近年、日本の税制・社会保障制度における再分配効果の研究では、家計マイクロ・データを用いた取り組みも増えつつあり、また再分配効果の要因分解を行う研究も進んでいる。ただし、調査票に記載された負担・給付の金額を使用する場合、再分配効果の時点間比較では制度変更要因と非制度変更要因を分解することはできず、双方を一体として評価せざるを得なかった。こうした中、本研究はマイクロ・シミュレーションの手法を活用し、税・社会保険料額の推計値を構築することを通じて、制度変更要因と非制度変更要因の要因分解を可能とする取り組みである。

Report

(4 results)
  • 2020 Annual Research Report   Final Research Report ( PDF )
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (6 results)

All 2020 2018

All Journal Article (3 results) (of which Open Access: 3 results,  Peer Reviewed: 1 results) Presentation (3 results)

  • [Journal Article] Factor Decomposition of Changes in the tax Base for Income Tax2020

    • Author(s)
      Taro Ohno, Junpei Sakamaki, Daizo Kojima
    • Journal Title

      財務省財務総合政策研究所 PRI Discussion Paper Series

      Volume: No.20A-12 Pages: 1-34

    • Related Report
      2020 Annual Research Report
    • Open Access
  • [Journal Article] 家計の利子配当所得と税負担の実態2020

    • Author(s)
      松本龍太郎、大野太郎、小嶋大造
    • Journal Title

      会計検査研究

      Volume: 61 Pages: 13-33

    • NAID

      40022185119

    • Related Report
      2019 Research-status Report
    • Peer Reviewed / Open Access
  • [Journal Article] Decomposition Approach on Changes in Redistributive Effects of Taxes and Social Insurance Premiums2018

    • Author(s)
      Taro Ohno, Takahiro Kodama, Ryutaro Matsumoto
    • Journal Title

      Public Policy Review

      Volume: 14(4) Pages: 777-802

    • Related Report
      2018 Research-status Report
    • Open Access
  • [Presentation] Decomposition Approach on Effects of Taxes and Social Insurance Premiums on Income Distribution2020

    • Author(s)
      Taro Ohno, Yukinobu Kitamura, Takeshi Miyazaki
    • Organizer
      日本財政学会第77回大会
    • Related Report
      2020 Annual Research Report
  • [Presentation] 所得税における課税ベースの変動の要因分解2020

    • Author(s)
      大野太郎、坂巻潤平、小嶋大造
    • Organizer
      日本経済学会2020年度秋季大会
    • Related Report
      2020 Annual Research Report
  • [Presentation] 所得税における課税ベースの変動の要因分解2020

    • Author(s)
      大野太郎、坂巻潤平、小嶋大造
    • Organizer
      日本財政学会第77回大会
    • Related Report
      2020 Annual Research Report

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Published: 2018-04-23   Modified: 2022-01-27  

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