The welfare impact of marginal consumption tax reforms on young households in Japan

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  • The welfare impact of marginal consumption tax reforms on young housefolds in Japan

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This paper attempts to examine the welfare impact of marginal consumption tax reforms on young households in Japan, explicitly considering their heterogeneity. Specifically, this paper investigates how the marginal cost of raising the tax rate on each commodity differs across different types of household, based on the micro data from nationwide household surveys. Furthermore, this paper also discuss distributive outcomes of tax reforms based on the concept of concentration curves.

収録刊行物

  • 經濟學研究

    經濟學研究 78 (5/6), 89-106, 2012-03-30

    九州大学経済学会

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