- 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
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.