著者

笹川 篤史 折登 由希子

出版者

長崎大学

雑誌

經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 (ISSN:02869101)

巻号頁・発行日

vol.93, no.4, pp.33-56, 2014-03-25

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While the consumption tax rate in Japan is 5% as of 2013,the government plans to increase it to 8% in 2014 and to 10% in 2015.However, the government will also introduce reduced tax rates on certain items for the low-income group. In this study, we use an optimization method to remove regressivity of reduced tax rate and then analyze the optimal solutions.