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.