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This paper derived new measures of tax progressivity where the forms of initial income distribution and of tax function are given. We considered in particular the case in which initial income is distributed log-normally. Several forms of tax function are considered. Attention was paid to investigating whether the form of tax function is crucial in determining the degree of tax progressivity. We examined empilically not only the difference in the actual degrees of personal income tax progressivity between Japan and the U. S. but also the time-series change in the estimated tax progressivity in Japan. At the same time, a decomposition analysis, which was made feasible under our methodology, was attempted to estimate the contributions by income distribution factor and tax factor to an overall change in tax progressivity.

2021-01-28 20:12:00
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1 0 0 0 OA ON THE EXISTENCE OF FINANCIAL INTERMEDIARIES

著者: YASUHIKO TANIGAWA
出版者: JAPANESE ECONOMIC ASSOCIATION
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.38, no.1, pp.61-75, 1987-03-20 (Released:2007-10-19)
参考文献数: 11

2021-01-28 20:11:00
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1 0 0 0 OA THE PRESENT POSITION OF MACROECONOMICS

著者: SHOZABURO FUJINO
出版者: JAPANESE ECONOMIC ASSOCIATION
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.38, no.1, pp.1-14, 1987-03-20 (Released:2007-10-19)
参考文献数: 33

2021-01-28 20:11:00
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1 0 0 0 OA 「パシネッティの利潤率決定の理論と貨幣•金融資産」: コメント

著者: 小田切宏之
出版者: 日本経済学会
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.37, no.4, pp.373-374, 1986-12-20 (Released:2007-10-19)
参考文献数: 2

2021-01-28 20:11:00
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1 0 0 0 OA 「パシネッティの利潤率決定の理論と貨幣•金融資産」: リプライ

著者: 加納正雄
出版者: 日本経済学会
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.37, no.4, pp.375, 1986-12-20 (Released:2007-10-19)
参考文献数: 5

2021-01-28 20:11:00
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1 0 0 0 OA ON THE OPTIMAL SHORT-RUN MONEY SUPPLY MANAGEMENT UNDER THE MONETARIST LONG-RUN MONEY SUPPLY RULE

著者: KAZUMI ASAKO
出版者: JAPANESE ECONOMIC ASSOCIATION
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.38, no.1, pp.46-60, 1987-03-20 (Released:2007-10-19)
参考文献数: 17

2021-01-28 20:11:00
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1 0 0 0 OA THE YEN-DOLLAR EXCHANGE RATE

著者: YOSHIHIDE ISHIYAMA
出版者: JAPANESE ECONOMIC ASSOCIATION
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.38, no.1, pp.33-45, 1987-03-20 (Released:2007-10-19)
参考文献数: 18

2021-01-28 20:11:00
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1 0 0 0 OA SOME EVIDENCE ON THE STRUCTURE OF THE FORWARD EXCHANGE MARKETS

著者: KAZUO OGAWA
出版者: JAPANESE ECONOMIC ASSOCIATION
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.38, no.1, pp.15-32, 1987-03-20 (Released:2007-10-19)
参考文献数: 24

2021-01-28 20:11:00
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1 0 0 0 OA ON VARIABILITY OF EXCHANGE RATES

著者: KENN ARIGA
出版者: JAPANESE ECONOMIC ASSOCIATION
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.37, no.4, pp.300-318, 1986-12-20 (Released:2007-10-19)
参考文献数: 20

2021-01-28 20:10:00
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1 0 0 0 OA ON MUTUAL SHARE HOLDING BY CORPORATIONS

著者: YASUHIKO TANIGAWA
出版者: JAPANESE ECONOMIC ASSOCIATION
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.37, no.4, pp.319-335, 1986-12-20 (Released:2007-10-19)
参考文献数: 11

2021-01-28 20:10:00
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1 0 0 0 OA わが国銀行の「規模最大化」行動行動規準の実証分析

著者: 野間敏克
出版者: 日本経済学会
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.37, no.4, pp.336-350, 1986-12-20 (Released:2007-10-19)
参考文献数: 25

This paper investigates the behavioral goal of the Japanese banks have pursued. After constructing a simple model of banking behavior, it is firstly shown that the response of the scale-maximizing banks to changes in the call rate depends on their net position, while that of the profit-maximizing ones does not. Then the proposition is empirically examined by estimating the relation between the response to changes in the call rate and their net position with the data of bank financial statements from 1965 to 1982 to find that banks in borrowed position (city banks) decreased their deposits when the call rate increased, while the banks in lending position (local banks) increased. Thus, it is concluded that the Japanese banks can be considered to maximize their scale, not their profits, for the period up to the very recent year.

2021-01-28 20:10:00
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1 0 0 0 OA 分益契約とエイジェンシーの理論展望

著者: 大塚啓二郎
出版者: 日本経済学会
雑誌: The Economic Studies Quarterly (ISSN:0557109X)
巻号頁・発行日: vol.37, no.4, pp.351-372, 1986-12-20 (Released:2007-10-19)
参考文献数: 108

Economic theories flourished which sought the determinants of, as well as efficiency implications of, different tenancy arrangements. Theoretical results are in many cases mutually inconsistent; while some assert the inefficiency of share contract due to the adverse incentive effects of output sharing, others emphasize the desirable function of sharecropping as a risk spreading device.In our view, theoretical conflicts arise largely from different behavioral assumptions implicit in the theoretical constructs. In this analysis an attempt is made to uncover such assumptions and to evaluate their significance on the theoretical as well as empirical grounds.Major conclusion of this survey is that among the existing theories, the first best view of the share contract under uncertainty is most consistent with the available evidence.