Decomposition Approach on the Redistributive Effects of Taxes and Social Insurance Premiums
| Project/Area Number |
18K01647
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07050:Public economics and labor economics-related
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| Research Institution | Shinshu University |
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Principal Investigator |
Ohno Taro 信州大学, 学術研究院社会科学系, 教授 (90609752)
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| Project Period (FY) |
2018-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| 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)
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| 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 |
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| 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.
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| 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。
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Report
(4 results)
Research Products
(6 results)
