Similar Search Results

An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?

Takahata, Junichiro - Institute of Economic Research, Hitotsubashi University - 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

年金財政方式の経済分析 : 消費税方式の考察

高畑, 純一郎 - Center for Research on Contemporary Economic Systems, … - 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

税・社会保険料の負担と社会保障給付の構造 : 税制と社会保障制度の一体改革に向けて

田中, 秀明 - Center for Intergenerational Studies, Institute of … - 2010

...

Persistent link: https://www.econbiz.de/10008455429

A Reconsideration of gDouble Dividendsh Hypothesis in Taxation on Externalities

SUMINO, Koh; YAMADA, Masatoshi - 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 … others are appropriate when they are viewed from the traditional arguments of optimal and corrective (Pigovian) taxation …

Persistent link: https://www.econbiz.de/10005710052