Income Redistribution through the Tax System: A Simulation Analysis of Tax Reform.
In this paper, the authors consider reforming the tax system to a comprehensive income tax model in order to amend the differential treatment of income sources. Their simulation analysis shows that the tax reform improves the effectiveness of the tax system on the redistribution of all sources of income including earned income, financial wealth income, and imputed rent. The analysis of incidence of the tax reform suggests that the tax burden for young renters decreases the most and that for young loan-free land owners increases the most through this tax reform. Copyright 1998 by The International Association for Research in Income and Wealth.
Year of publication: |
1998
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Authors: | Yagi, Tadashi ; Tachibanaki, Toshiaki |
Published in: |
Review of Income and Wealth. - International Association for Research in Income and Wealth - IARIW. - Vol. 44.1998, 3, p. 397-415
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Publisher: |
International Association for Research in Income and Wealth - IARIW |
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