Winter 図 1 図 OECD OECD OECD OECD 2003

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1 266 Vol. 44 No. 3 I 序論 Mirrlees 1971 Diamond 1998 Saez 2002 Kaplow , 300 1, 700 II III IV V II わが国の再分配の状況と国際比較 OECD Forster and Mira d Ercole

2 Winter 図 1 図 OECD OECD OECD OECD 2003

3 268 Vol. 44 No. 3 図 III 限界税率と保険料率の現状 II 3 1 t c y t(y) y 1 c

4 Winter 図 4 T (y) y 2 T (y) 2 1 T (y) 3 t T (y)

5 270 Vol. 44 No. 3 図 5 T (y) , , ,

6 Winter 図 6 図

7 272 Vol. 44 No IV 望ましい所得再分配政策 1 最高税率 IV III Mirrlees 1971 Diamond 1998 T を e 13 y f( y) F( y) yf( y)/(1 F( y)) y 6 7 a Pareto index a G( y) G( y) パレート指標 a a ȳ 9 y m /ȳ y m /ȳ , , Saez 2001

8 Winter 図 8 y y 1997 図 9 y y 2000 図 10 y y 2003

9 274 Vol. 44 No y m /ȳ 1. 7 a 2. 4 Feenberg and Poterba a Saez a 2 Saez 2004 Piketty and Saez 2003 a 1. 6 a a 3 労働供給の弾力性 Pencavel Lindsey 1987 Lindsey 1987 Feldstein Gruber and Saez 2002 Saez Saez a 2. 5 e Diamond 1998 Saez 低所得者の税率 Saez 2002 Saez

10 Winter V 結論 III , Kaplow 2008 付記注 Hamaaki and Iwamoto

11 276 Vol. 44 No , 848 1, 189, , 784 5, , , , Gross income 15 Feenberg and Poterba 1993 a 1 Diamond 1998 a 参考文献 pp

12 Winter pp pp pp pp pp pp No pp No. 05A pp Diamond, Peter A. (1998), Optimal Income Taxation: An Example with a U Shaped Pattern of Optimal Marginal Tax Rates, American Economic Review, Vol. 88, No. 1, March, pp Feenberg, Daniel R., and James M. Poterba (1993), Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns, in James M. Poterba ed., Tax Policy and the Economy 7, Cambridge, MA: MIT Press, pp Feldstein, Martin (1995), The Effect of marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act, Journal of Political Economy, Vol. 103, No. 3, June, pp Forster, Michael, and Marco Mira d Ercole (2005), Income Distribution and Poverty in OECD Countries in the Second Half of the 1990s, OECD Social, Employment and Migration Working Paper No. 22. Gruber, Jon and Emmanuel Saez (2002), The Elasticity of Taxable Income: Evidence and Implications, Journal of Public Economics, Vol. 84, No. 1, April, pp Hamaaki, Junya., and Yasushi Iwamoto (2008) A reappraisal of the Incidence of Employer Contributions to Social Security in Japan, CIRJE Discussion Paper, F 569. Kaplow, Louis (2008), The Theory of Taxation and Public Economics, Princeton: Princeton University Press. Lindsey, Lawrence B. (1987), Individual Taxpayer R e s p o n s e t o T a x C u t s : w i t h Implications for the Revenue maximizing Tax Rate, Journal of Public Economics, Vol. 33, No. 2, July, pp Mirrlees, J. A. (1971), An Exploration in the Theory of the Theory of Optimum Income Taxation, Review of Economic Studies, Vol. 38, No. 114, April, pp Pencavel, John (1986), Labor Supply of Men: A Survey, in Orley Aschenfelter and Richard Layard eds., Handbook of Labor Economics, Vol. 1, Amsterdam: North Holland, pp Piketty, Thomas, and Emmanuel Saez (2003), Income Inequality in The United States, , Quarterly Journal of Economics, February Vol. 118, Issue 1, February, pp Saez, Emmanuel (2001), Using Elasticities to Derive Optimal Income Tax Rates, Review of Economic Studies, Vol. 68, No. 1, January, pp (2002), Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses, Quarterly Journal of Economics, Vol. 117, Issue 3, pp (2004), Reported Incomes and Marginal Tax Rates, : Evidence and Policy Implications, in James M. Poterba ed., Tax Policy and the Economy 18, Cambridge, MA: MIT Press, pp

表紙＿目次.PDF

表紙＿目次.PDF JIL 2 1980 vol.3 15 3 1 3 15 18 IT 26 28 33 20 OECD 80 90 (1998) (2000) 2 Aghion et al. (1999) OECD 1970 1 2 70 1980 90 1.1 Kuznets U inverted U-shaped hypothesis GNP U 1 18901940 6 3 Kuznets(1955) (1963)