著者

田代 昌孝

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 = St. Andrew's University economic and business review (ISSN:02869721)

巻号頁・発行日

vol.53, no.4, pp.141-159, 2012-03-30

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Recent academic research on consumption tax has shifted from an analysis on annual perspective to lifetime issue. If we can use lifetime income to spend lifetime consumption, or namely if we can explain the lifetime behavior of Japanese household using life-cycle hypothesis, Consumption tax is proportional in nature. To construct a measure of consumption tax incidence over the lifetime, we can use the Panel Study of Income Dynamics (PSID), an annual, longitudinal survey containing income and other demographic information on individual sample of American household since 1968. Unfortunately, there are no annual, longitudinal analysis based on income and other demographic information on individual sample of Japanese household. Consequently, consumption tax incidence on individual sample of Japanese household over lifetime has not been clear. Accordingly, our results suggest that it may be very difficult to draw a widely accepted general conclusion on lifetime tax incidence. But estimating cross-sectional data of age and income as proxy for lifetime income will enable constructing a measure of intra generational incidence in Japan's consumption tax. This paper constructs cross-sectional data of age and income using micro-data of Japanese household. Therefore, the purpose of this paper is to discuss the regressivity of inter- and intra-generational incidence in Japan's consumption tax. The major findings include (1) Estimating consumption tax incidence in using micro-data, a tax burden on consumption is particularly heavy in the age group of those in early twenties or after fifties, (2) a consumption tax places less regressive burden on those in early twenties or after late sixties.

著者

田代 昌孝

出版者

桃山学院大学総合研究所

雑誌

桃山学院大学経済経営論集 = St. Andrew's University economic and business review (ISSN:02869721)

巻号頁・発行日

vol.58, no.3, pp.33-52, 2017-01-24

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The consumption tax is suitable to collect tax revenue stably. Therefore,the expectation for the consumption tax will be big with public financialaspect. On the other hand, the regressivity of consumption tax burden willbecome serious. It is important that how we make the index of income gapafter consumption taxation. This paper analyzes the degree of regressivitywith bearing consumption tax burden and the method for mitigatingregressivity of consumption tax.Consequently, it could not mitigate regressivity of consumption tax withnon-taxation system of consumption tax containing medical care andeducation, and the value of Gini efficient with it is bigger than the casewithout it. Moreover, it can mitigate regressivity of consumption tax by themethod to evenly balance the revenue of consumption tax of 10% and taxsystem with reducing tax rate for the food. Because the value of Giniefficient with it is smaller. Finally, the limited payment for the low-incomeperson is effective to mitigate regressivity of consumption tax throughdecrease the value of Gini efficient.

著者

田代 昌孝

出版者

千葉商科大学

雑誌

CUC view & vision (ISSN:13420542)

巻号頁・発行日

vol.37, pp.24-28, 2014-03

著者

田代 昌孝

出版者

桃山学院大学

雑誌

桃山学院大学経済経営論集 = St. Andrew's University economic and business review (ISSN:02869721)

巻号頁・発行日

vol.58, no.2, pp.109-128, 2016-10-03

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The consumption tax rate was raised from 5% to 8% from April, 2014. In addition, consumption tax rate was to be raised from 8% to 10% in October, 2015. But the increase to 10% of planned consumption tax rate was postponed by consideration to economic stagnation. Therefore, the consumption tax increase will not be avoided by the securing of stable social security resources and deficit financing. If we can use all lifetime income to spend all lifetime consumption, Consumption tax is proportional. To my regret, There are no a longitudinal survey containing income and consumption on Japanese households. But Estimating a Theil index with age-income cross-section data to proxy for estimating lifetime incidence of consumption tax makes constructing an influence index of intra-generational income equality in consumption tax. In this analysis, the influence of intra-generational income equality considers not only the deduction effect and the tax rate effect of the income tax but also the effect of the consumption taxation and analyzes the factor of intragenerational income equality based on a Theil index approach.