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消費税の逆進性緩和策に関する分析 : ジニ係数の計測に基づいて
https://stars.repo.nii.ac.jp/records/799
https://stars.repo.nii.ac.jp/records/7994e1460db-a77a-4267-9236-3302d143d7ce
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
田代昌孝 (344.0 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2017-02-02 | |||||
| タイトル | ||||||
| タイトル | 消費税の逆進性緩和策に関する分析 : ジニ係数の計測に基づいて | |||||
| タイトル | ||||||
| タイトル | The Method for Mitigating Regressivity of Consumption Tax : Basing on the Estimation of Gini Coefficient | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
田代, 昌孝
× 田代, 昌孝× TASHIRO, Masayuki |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The consumption tax is suitable to collect tax revenue stably. Therefore, the expectation for the consumption tax will be big with public financial aspect. On the other hand, the regressivity of consumption tax burden will become serious. It is important that how we make the index of income gap after consumption taxation. This paper analyzes the degree of regressivity with bearing consumption tax burden and the method for mitigating regressivity of consumption tax. Consequently, it could not mitigate regressivity of consumption tax with non-taxation system of consumption tax containing medical care and education, and the value of Gini efficient with it is bigger than the case without it. Moreover, it can mitigate regressivity of consumption tax by the method to evenly balance the revenue of consumption tax of 10% and tax system with reducing tax rate for the food. Because the value of Gini efficient with it is smaller. Finally, the limited payment for the low-income person is effective to mitigate regressivity of consumption tax through decrease the value of Gini efficient. |
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| 書誌情報 |
桃山学院大学経済経営論集 en : ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW 巻 58, 号 3, p. 33-52, 発行日 2017-01-24 |
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| 出版者 | ||||||
| 出版者 | 桃山学院大学総合研究所 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 02869721 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00240555 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
