), 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 taxes in Japan. We find that the structure of Japan's current consumption … improves both the efficiency and equity of Japan's personal taxes and, at the same time, achieves fiscal reconstruction. …

and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of … reconstruction, and finally, we make policy recommendations based on our findings. We find that the structure of Japan's current … will simultaneously improve both the efficiency and equity of Japan's tax system. …