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external diseconomies
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年金財政方式の経済分析 : 消費税方式の考察
高畑, 純一郎
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Center for Research on Contemporary Economic Systems, …
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2009
年金の議論が盛んになってきているが, その中で特に関心がもたれているのは財政方式の問題である。財政方式には保険料方式と消費税方式などがあり, それに依存して資源配分が変化する。本研究では,...
Persistent link: https://www.econbiz.de/10004998249
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An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?
Takahata, Junichiro
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Institute of Economic Research, Hitotsubashi University
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2009
Recently, Japanese public pension scheme has been discussed more often, especially about how to finance the scheme. It is possible to finance the scheme by wage-proportional contribution or by Value-Added-Tax, but the allocation may be different depending on the financial method. I find that an...
Persistent link: https://www.econbiz.de/10005489455
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A Reconsideration of gDouble Dividendsh Hypothesis in Taxation on Externalities
SUMINO, Koh
;
YAMADA, Masatoshi
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Graduate School of Economics, Osaka University
-
2008
Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh. The purpose of the present paper is to examine...
Persistent link: https://www.econbiz.de/10005710052
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