2010 Fiscal Year Final Research Report
Experimental and theoretical studies on the tax system
| Project/Area Number |
20530286
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Kyoto Sangyo University |
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Principal Investigator |
YASHIO Hiroyuki Kyoto Sangyo University, 経済学部, 准教授 (30460661)
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| Research Collaborator |
TAJIKA Eiji 一橋大学, 大学院・経済学研究科, 教授 (10179723)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 所得税 / 所得控除 / 給付付き税額控除 / 消費税 / 個人住民税 / 最適所得税 / 時間整合性 |
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| Research Abstract |
I studied on experimental and theoretical issues on the tax system. Firstly, I experimentally clarified the effect of generous deductions on income tax burden and the policy effect of introducing refundable tax credit in Japan. Secondly, I theoretically discussed the time consistency problem of optimal nonlinear income taxation by Mirrlees (1971). It is well known that since an optimal policy in one period is suboptimal in the next period, the government often changes the policy, which eventually lowers social welfare. I showed that the same thing can occur in redistributive income tax policy.
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