Morinobu, Shigeki; Nakamoto, Atsushi - In: Public Policy Review 9 (2013) 2, pp. 433-455
Here we conduct a macroeconomic estimation of the trends regarding the income tax base by making use of the 93SNA while overcoming some of the problems detected in estimations in preceding research. If we take a look at the post-1997 trend, Morinobu and Maekawa (2001), although the tax base...