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Should the Japanese tax system be more progressive? : an evaluation using the simulated SMCFs based on the discrete choice model of labor supply
Bessho, Shun-ichiro; Hayashi, Masayoshi - In: International tax and public finance 22 (2015) 1, pp. 144-175
Persistent link: https://www.econbiz.de/10011303725
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Time allocation to housework and childcare in Japan
Li, Huihui - 2020
Persistent link: https://www.econbiz.de/10012656523
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Public finance and tax system in Japan
1992
Persistent link: https://www.econbiz.de/10000145171
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Taxing the rich : a history of fiscal fairness in the United States and Europe
Scheve, Kenneth F.; Stasavage, David - 2016
broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and … political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when … believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the …
Persistent link: https://www.econbiz.de/10011445655
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The Tax System in Japan : A Need for Comprehensive Reform
Dalsgaard, Thomas - 2000
The Japanese tax system applies relatively low marginal tax rates on most economic activities which, in combination with moderate tax elasticities of the bases, indicate that the overall distortion from the tax system (the excess burden) is probably modest compared with other OECD countries....
Persistent link: https://www.econbiz.de/10012446303
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The after-tax marginal cost and B index of the R&D tax system in Japan
Uemura, Toshiyuki - 2024
Persistent link: https://www.econbiz.de/10015055879
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Tax reform in Japan: The case of personal taxes
Horioka, Charles Yuji; Sekita, Shizuka - 2006
In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal...
Persistent link: https://www.econbiz.de/10010332244
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Labor supply responses to the 1990s Japanese tax reforms
Yamada, Ken - In: Labour economics : official journal of the European … 18 (2011) 4, pp. 539-546
Persistent link: https://www.econbiz.de/10009248268
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Intensive margins, extensive margins, and spousal allowances in the Japanese system of personal income taxes : a discrete choice analysis
Bessho, Shun-ichiro; Hayashi, Masayoshi - In: Journal of the Japanese and international economies : … 34 (2014), pp. 162-178
Persistent link: https://www.econbiz.de/10010476318
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Planning for the optimal mix of paygo tax and funded savings
De Menil, George; Murtin, Fabrice; Sheshinski, Eytan - In: Journal of pension economics and finance 5 (2006) 1, pp. 1-25
Persistent link: https://www.econbiz.de/10003313353