Yagi, Tadashi; Tachibanaki, Toshiaki - In: Review of Income and Wealth 44 (1998) 3, pp. 397-415
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...
