TY - JOUR
T1 - Income Tax Reforms and Redistribution by Age Group
T2 - Evidence From Japan
AU - Miyazaki, Takeshi
AU - Kitamura, Yukinobu
AU - Ohno, Taro
N1 - Funding Information:
We would like to thank Akiko Terada-Hagiwara, Takatoshi Ito, Rosario Manasan, Hiroyuki Okamuro and Hiroki Tanaka, and the seminar participants of the 28th NBER East Asian Seminar on Economics and at Doshisha University and Hitotsubashi University for their helpful comments. This work was supported by the Joint Usage and Research Center, Institute of Economic Research, Hitotsubashi University.
Funding Information:
We would like to thank Akiko Terada-Hagiwara, Takatoshi Ito, Rosario Manasan, Hir-oyuki Okamuro and Hiroki Tanaka, and the seminar participants of the 28th NBER East Asian Seminar on Economics and at Doshisha University and Hitotsubashi University for their helpful comments. This work was supported by the Joint Usage and Research Center, Institute of Economic Research, Hitotsubashi University.
Publisher Copyright:
© 2018 Japanese Economic Association
PY - 2019/3
Y1 - 2019/3
N2 - In the 1980s, tax policy changes mitigated the redistributive effect of income tax. The present study attempts to explore how different the redistributive effect of the income tax reforms in Japan is among age groups, using Japanese household microdata for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle-aged group, and then the young group. Furthermore, this trend increased steadily over time. Second, the difference in total redistributive effects between the young and elderly increased owing to a large reduction in the base effect for the young.
AB - In the 1980s, tax policy changes mitigated the redistributive effect of income tax. The present study attempts to explore how different the redistributive effect of the income tax reforms in Japan is among age groups, using Japanese household microdata for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle-aged group, and then the young group. Furthermore, this trend increased steadily over time. Second, the difference in total redistributive effects between the young and elderly increased owing to a large reduction in the base effect for the young.
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U2 - 10.1111/jere.12178
DO - 10.1111/jere.12178
M3 - Article
AN - SCOPUS:85044301714
SN - 1352-4739
VL - 70
SP - 105
EP - 122
JO - Japanese Economic Review
JF - Japanese Economic Review
IS - 1
ER -