The purpose of this paper is to estimate the household saving functions based on cross-section data which contain fruitful informations of individual observations. The paper also attempts to test various theories of saving behaviors empirically such as life-cycle saving hypothesis, or permanent...

In this paper, the authors consider reforming the tax system to a comprehensive income tax model in order to amend the differential treatment of income sources. Their simulation analysis shows that the tax reform improves the effectiveness of the tax system on the redistribution of all sources...

Contrary to general belief, and to Japan's own self-image, inequality of income and wealth distribution in Japan has grown in the past two decades. In this well-written and accessible book, Toshiaki Tachibanaki analyzes the movement toward more income inequality in Japan and offers policy...

Contrary to general belief, and to Japan's own self-image, inequality of income and wealth distribution in Japan has grown in the past two decades. In this well-written and accessible book, Toshiaki Tachibanaki analyzes the movement toward more income inequality in Japan and offers policy...