Economic studies of taxation in Japan: The case of personal income taxes

Bessho, Shun‐ichiro; Hayashi, Masayoshi

doi:10.1016/j.asieco.2005.10.008

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Cited by 9 publications

(2 citation statements)

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“…The researchers describe results of their studies of issues of income taxation in the USA, Canada (Laganà & Sgro, 2012), Malaysia (Idawati, 2016), Japan (Bessho & Hayashi, 2005). Sukhanova 2016provides a comparative analysis of the income taxation in Russia and Japan.…”

Section: Research Questionsmentioning

confidence: 99%

Tax Reforming Using A Socially Oriented Mechanism

Basnukaev¹

2019

The European Proceedings of Social and Behavioural Sciences

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Section: Research Questionsmentioning

confidence: 99%

Tax Reforming Using A Socially Oriented Mechanism

Basnukaev¹

2019

The European Proceedings of Social and Behavioural Sciences

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“…Scientific publications also present the results of the studies of problems and issues related to personal income taxation in the USA, Canada (Laganà & Sgro, 2007), Malaysia (Idawati, 2016) and Japan (Bessho & Hayashi, 2005), and Sukhanova (2016) provides a comparative analysis of the personal income taxation in Russia and Japan.…”

Section: Introductionmentioning

confidence: 99%

Tax Reform In The Context Of A Socially Oriented Budget Formation Mechanism

Тавбулатова¹

2019

The European Proceedings of Social and Behavioural Sciences

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Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply

Bessho

Hayashi

2014

Int Tax Public Finance

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This study proposes a method to obtain the social marginal costs of public funds (SMCF) that allows for heterogeneity on a household basis as well as labor supply responses along both the extensive and the intensive margins. To demonstrate our methodology, we take the example of the 1999 national income tax reform in Japan and evaluate it by estimating the SMCFs for changing marginal tax rates in different income brackets. We estimate the discrete choice model (DCM) of labor supply using a 1997 data set of Japanese households, and we use the estimates to generate the SMCFs with a DCM micro-simulation. We evaluate the simulated SMCFs with various distributional weights and find that the value of the SMCF for a 1% increase in the marginal tax rate in any given income bracket decreases as we move across brackets from the bottom to the top. This finding suggests that the national government should have made the Japanese income tax system more progressive rather than less progressive as carried out in the 1999 reform. Our method is readily transferrable to tax reforms in other countries as well.JEL Codes: H21, H24, H31, J22

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Economic studies of taxation in Japan: The case of personal income taxes

Cited by 9 publications

References 16 publications

Tax Reforming Using A Socially Oriented Mechanism

Tax Reforming Using A Socially Oriented Mechanism

Tax Reform In The Context Of A Socially Oriented Budget Formation Mechanism

Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply

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