Reforming Commodity Taxes : Efficiency and Equality Considerations

2010 Fiscal Year Final Research Report

• Project/Area Number: 19330058
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Economic policy
• Research Institution: National Graduate Institute for Policy Studies
• Principal Investigator: FUKUSHIMA Takashi National Graduate Institute for Policy Studies, 政策研究科, 教授 (30228887)
• Co-Investigator(Kenkyū-buntansha): YOSHIDA Yuichiro 政策研究大学院大学, 政策研究科, 准教授 (70339919) ; ASANO Seki 筑波大学, システム情報工学研究科, 教授 (00195653)
• Project Period (FY): 2007 – 2010
• Keywords: 経済政策 / 消費税改革

Research Abstract

We estimated 25 consumer demand systems for five cohorts (20s, 30s, 40s ,50s and more than 60 generations) from National Survey on Consumption data of 1989-2004. We examined the transition of tastes with respect to age profile based on our estimates.
Our estimation shows that the tastes changes significantly over the different cohorts and that effects of taxation must be examined carefully given the differences between the cohorts.
The use of aggregate data to calculate cost of living gave us a limited result that we can calculate consumer's utility with money unit.
Also, the different effects of a consumption tax on each age cohort can be examined in our model.

Research Products

• [Journal Article] Efficiency Measurement Theory and its Application to Airport Benchmarking (2011)
  • Author(s): 吉田, 他2名
  • Journal Title: Transport Economics(Andre de Palama, Robin Lindsey, Emile Quinet, Roger Vickerman)(Edward Elgar Publishing) Chapter 13
• [Presentation] Estimation of Household Equivalence Scale in Japanese Household Consumption (2010)
  • Author(s): Asano Seki
  • Organizer: 日本経済学会
  • Place of Presentation: 関西学院大学
  • Year and Date: 2010-09-19
• [Presentation] Social Efficiency Benchmarking : a Comparison of Parametric and Non-Parametric Methods (2009)
  • Author(s): 吉田雄一朗、山本雅資
  • Organizer: International Seminar on the Current Issues in the Transport and Environment Field
  • Place of Presentation: ソウル、大韓民国
  • Year and Date: 20091100
• [Presentation] Age, Cohort, and Wave effects in Japanese Household Consumption (2009)
  • Author(s): Seki ASANO, Ji Jing Wang
  • Organizer: 日本経済学会発表論文
  • Year and Date: 2009-06-07
• [Remarks] ディカッションペーパー Reexamining the waste-income relationship, Grips Discussion Papers ReportNo.10-31,GRIPS Research Center, Jan.2011 吉田他2名
• [Remarks] 講演 Asano Seki "Consumer Demand System Estimation : Theory and Practice," invited seminar, held at Instituto de Pesquisa Economica Aplicada, Brazilia, August 8,9, 2008 (ブラジル応用経済研究所)(招待講演)