2013 Fiscal Year Final Research Report
The research on the Japanese tax and social security systems
| Project/Area Number |
23530389
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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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| Research Field |
Public finance/Monetary economics
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| Research Institution | Kyoto Sangyo University |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Keywords | 所得税 / 再分配機能 / 課税ベース / 個人住民税 / 自治体間税収格差 / 高齢化 |
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| Research Abstract |
I studied two issues on the Japanese personal income tax system. Firstly, I analysed why income redistribution by the Japanese PIT is so weak. As various income deductions are granted, the taxbase of PIT is severly eroded in Japan. I showed, using a simulation analysis, that such bese erosion may weaken income redistribution of PIT. I showed that increasing of top tax rate could not strengthen income redistribution if the taxbase kept being eroded.
Secondly, I analysed the situation of revenue disparity of individual inhabitant tax between regional governments. I showed that the erosion of the individual inhabitant taxbase is the main cause of revenue disparity. In addition, I clarified that continued graying of Japan's population may widen revenue disparity of regional governments.
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