• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Thery and empirical analysis of consumption tax on sectoral economic variables.

Research Project

Project/Area Number 19K13727
Research Category

Grant-in-Aid for Early-Career Scientists

Allocation TypeMulti-year Fund
Review Section Basic Section 07050:Public economics and labor economics-related
Research InstitutionNagoya City University (2021-2022)
Tokai University (2019-2020)

Principal Investigator

Hiraga Kazuki  名古屋市立大学, 大学院経済学研究科, 准教授 (40528923)

Project Period (FY) 2019-04-01 – 2023-03-31
Project Status Completed (Fiscal Year 2022)
Budget Amount *help
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2021: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2020: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2019: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Keywords消費税 / 産業別物価指数 / 価格転嫁 / 地域別産業別パネルデータ / 動学的一般均衡モデル / Laffer Curve / 消費増税 / 産業別 / 地域別 / 消費者物価指数 / 軽減税率
Outline of Research at the Start

本研究は、①中間投入財など財が複数存在する経済における消費課税のあり方として従価税と従量税のどちらが望ましいのか、②複数財が存在する経済において消費税率はすべき一律にすべきか、ないしは異なる税率を設定すべきか、③消費増税前後における各財の生産、価格がどの程度変化するかの3つのテーマについて、産業組織論における寡占理論や動学的一般均衡モデルを用いた理論分析、および産業別価格・物価指数データを用いた実証分析を試みる。

Outline of Final Research Achievements

In this project, we conducted an empirical analysis of the effect of the consumption tax hike on the price level by industry, using data on the consumer price index by industry. The results obtained show that the effect of the consumption tax hike on price pass-through (pass-through) in Japan varies by industry. Specifically, we found that the situation was different for education, utilities, and water supply, where price pass-through occurred almost exclusively due in part to the inclusion of tax-exempt items, and for education and entertainment, where we observed what could be considered a price-overshifting.
In addition, since the study was faced with the Corona disaster during the period of this study, we also analyzed the effects of individual subsidies called "Go to Travel.

Academic Significance and Societal Importance of the Research Achievements

本研究の意義としては、消費増税による価格転嫁の度合を見ることで、産業ごとへの影響度合いを明らかにし、物価上昇という増税が経済厚生に与えるコストを定量的に評価することにある。また、便乗値上げが生じるような産業においては、不完全競争に直面しており、産業としての競争度が損なわれていることを示唆するものである。

Report

(5 results)
  • 2022 Annual Research Report   Final Research Report ( PDF )
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • Research Products

    (16 results)

All 2022 2021 2020 2019

All Journal Article (11 results) (of which Peer Reviewed: 6 results,  Open Access: 4 results) Presentation (5 results) (of which Int'l Joint Research: 2 results)

  • [Journal Article] Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax?2022

    • Author(s)
      Kazuki Hiraga, Kengo Nutahara
    • Journal Title

      FinanzArchiv: Public Finance Analysis

      Volume: 78 Issue: 3 Pages: 342-361

    • DOI

      10.1628/fa-2022-0009

    • Related Report
      2022 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Progressive Taxation and Robust Monetary Policy2022

    • Author(s)
      Kohei Hasui, Kazuki Hiraga
    • Journal Title

      B.E. Journal of Macroeconomics

      Volume: Forthcoming Issue: 2 Pages: 1-20

    • DOI

      10.1515/bejm-2021-0251

    • Related Report
      2022 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Regional and Sectoral Varieties of VAT Pass Through in Japan2022

    • Author(s)
      Kazuki Hiraga
    • Journal Title

      SSRN Working paper

      Volume: 3710340 Pages: 1-31

    • Related Report
      2022 Annual Research Report
  • [Journal Article] 減税のコストとベネフィット:動学的一般均衡モデルによる検証2022

    • Author(s)
      平賀一希
    • Journal Title

      国際地域経済研究

      Volume: 21 Pages: 5-19

    • Related Report
      2021 Research-status Report
  • [Journal Article] Why is the Shape of the Laffer Curve for Consumption Tax Different from That for Labor Income Tax?2022

    • Author(s)
      Kazuki Hiraga, Kengo Nutaha
    • Journal Title

      FinanzArchiv

      Volume: Forthcoming Pages: 1-20

    • Related Report
      2021 Research-status Report
    • Peer Reviewed
  • [Journal Article] 自然災害が入湯税収に与える影響について -箱根町地域別月次データによる分析 -2021

    • Author(s)
      平賀一希
    • Journal Title

      地方財政学会叢書

      Volume: 28巻 Pages: 105-124

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] Regional and Sectoral Varieties of VAT Pass Through in Japan2020

    • Author(s)
      Kazuki Hiraga
    • Journal Title

      SSRN Working Paper

      Volume: 3710340 Pages: 1-31

    • DOI

      10.2139/ssrn.3710340

    • Related Report
      2020 Research-status Report
    • Open Access
  • [Journal Article] Progressive Taxation and Robust Monetary Policy2020

    • Author(s)
      Kohei Hasui, Kazuki Hiraga
    • Journal Title

      SSRN Working Paper

      Volume: 3742103 Pages: 1-26

    • DOI

      10.2139/ssrn.3742103

    • Related Report
      2020 Research-status Report
    • Open Access
  • [Journal Article] Where to Go: The Japanese Government's Travel Subsidy during COVID-192020

    • Author(s)
      Yoshito Funashima, Kazuki Hiraga
    • Journal Title

      SSRN Working Paper

      Volume: 3746114 Pages: 1-18

    • DOI

      10.2139/ssrn.3746114

    • Related Report
      2020 Research-status Report
    • Open Access
  • [Journal Article] Unit versus ad valorem tax comparisons in a simple New Keynesian dynamic stochastic general equilibrium model2019

    • Author(s)
      Kazuki Hiraga
    • Journal Title

      Eurasian Economic Review

      Volume: 9 Issue: 4 Pages: 459-466

    • DOI

      10.1007/s40822-018-0120-6

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] 日本における租税弾性値の推定2019

    • Author(s)
      郡司大志・平賀一希・宮﨑憲治
    • Journal Title

      日本経済研究

      Volume: 77 Pages: 89-108

    • Related Report
      2019 Research-status Report
    • Peer Reviewed / Open Access
  • [Presentation] Regional and Sectoral Varieties of Consumption Tax Rate Pass Through in Japan2021

    • Author(s)
      Kazuki Hiraga
    • Organizer
      International Institute of Public Finance
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research
  • [Presentation] 自然災害が入湯税収に与える影響について-箱根町地域別月次データによる分析-2020

    • Author(s)
      平賀一希
    • Organizer
      日本地方財政学会第28回大会
    • Related Report
      2020 Research-status Report
  • [Presentation] Regional and Sectoral Varieties of VAT Pass Through in Japan2020

    • Author(s)
      平賀一希
    • Organizer
      日本財政学会第77回大会
    • Related Report
      2020 Research-status Report
  • [Presentation] Regional and Sectoral Varieties of VAT Pass Through in Japan2020

    • Author(s)
      平賀一希
    • Organizer
      日本応用経済学会2020年度春季大会
    • Related Report
      2020 Research-status Report
  • [Presentation] The Laffer Curve, the Elasticity of Taxable Income and the Tax Revenue Elasticity2019

    • Author(s)
      Hiroshi Gunji, Kazuki Hiraga, Kenji Miyazaki
    • Organizer
      Singapore Economic Review Conference 2019
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research

URL: 

Published: 2019-04-18   Modified: 2024-01-30  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi