Contemporary policy dialogues in Japan suggest that tax credits should replace income deductions in order to enhance the redistributive effect of personal income taxes. Several microsimulation studies have examined the effects of such proposals and have attempted to quantify their changes....

I consider the case for the minimum wage alongside (optimal) income taxes when workers differ in both wages and working hours, such that a given level of income corresponds to multiple wage rates. The minimum wage is directly targeted at the lowest-wage workers, while income taxes are at most...

I consider the case for the minimum wage alongside (optimal) income taxes when workers differ in both wages and working hours, such that a given level of income corresponds to multiple wage rates. The minimum wage is directly targeted at the lowest-wage workers, while income taxes are at most...