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軽減税率による逆進性緩和の最適解とその分析


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Title: 軽減税率による逆進性緩和の最適解とその分析
Other Titles: Analysis of Optimal Solutions for Removing Regressivity of Reduced Tax Rate
Authors: 笹川, 篤史 / 折登, 由希子
Authors (alternative): Sasagawa, Atsushi / Orito, Yukiko
Issue Date: 25-Mar-2014
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 経営と経済, 93(4), pp.33-56; 2014
Abstract: While the consumption tax rate in Japan is 5% as of 2013,the government plans to increase it to 8% in 2014 and to 10% in 2015.However, the government will also introduce reduced tax rates on certain items for the low-income group. In this study, we use an optimization method to remove regressivity of reduced tax rate and then analyze the optimal solutions.
Keywords: 軽減税率 / 逆進性緩和 / 消費税 / 最適解 / reduced tax rate / removing regressivity / consumption tax
URI: http://hdl.handle.net/10069/34250
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 93 No. 4

Citable URI : http://hdl.handle.net/10069/34250

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