An analysis of the Impact of Marginal Tax Reforms on and an Application of the Optimal Taxation Theory to an Aging Japan with a Computable General Equilibrium Model

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530370
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Public finance/Monetary economics
• Research Institution: International University of Japan
• Principal Investigator: KATO RYUTA RAY 国際大学, 国際関係学研究科, 教授 (60242971)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 数値解析的一般均衡分析 / 限界的税制改革 / 人口高齢化

Outline of Final Research Achievements

The purpose of this research was to develop a computable general equilibrium model with the actual structure of the Japanese economy in an aging population, and then to explore the impact of the marginal tax reforms on the Japanese economy as well as of a pracitcal examination of the optimal taxation theory.
Then we had several resutls as follows: Under the assumption that there is unemployment with friction in the labor market in Japan, the marginal tax reform could reduce unemployment and increase the number of job opportunities. Furthermore, we could successfully trace the actual historical trend of labor market with several shocks within our model.

Free Research Field

社会科学