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.