292 Vol. 44 No refundable tax credit Mirrlees 1971 Friedman

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1 Winter I はじめに Shinozaki OECD United Nations 2007 OECD refundable tax credit 2006

2 292 Vol. 44 No refundable tax credit Mirrlees 1971 Friedman

3 Winter II わが国の税社会保障政策の問題点 1 分析で用いたデータと分析手法の概要 Appendix , , 550 2, 055 I 61 1, 表 1 I 110 2, II , , III , , IV , , V , , VI , , VII , , VIII , , IX , , X 610 2, , 387 1, , , , ,

4 294 Vol. 44 No. 3 13, 522 6, , , 522 6, , 勤労世帯における社会保険料負担の実態表 I II III 1, IV 1, V 1, VI 1, VII 1, VIII 1, IX 1, X 1, , I II 1, III IV V VI VII VIII IX X ,

5 Winter 勤労世帯の所得税住民税負担の実態 I II OECD 2007a 4 公的年金等控除による年金世帯の所得税住民税負担軽減の実態 2 3 7

6 296 Vol. 44 No III 所得控除の縮小と還付可能な税額控除の活用による税制改革オランダスウェーデンにおける還付可能な税額控除の活用事例 OECD 2007a

7 Winter A B C DABC E FDE 表 , , General Credit , 043 Work Credit 5. 30% , , OECD 2007a 7 7% In-Work Benefit EITC3. 69% , General tax credit 65 2, 043 Work credit 57 1, ,

8 298 Vol. 44 No , In Work Benefit , 税制改革案の制度設計について refundable tax credit General tax credit 表

9 Winter EITC 税制改革のシミュレーション分析 AB 3 B C D B

10 300 Vol. 44 No. 3 表 A B C D BC D BA I II III IV V VI VII VIII IX X A B C D BC D BA I II III IV V VI VII VIII IX X A B C D BC D BA I II III IV V VI VII VIII IX X

11 Winter III IV 2 IV 1 I II I III IV I II I I I II

12 302 Vol. 44 No. 3 表 A B C D BC D BA I II III IV V VI VII VIII IX X A B C D BC D BA I II III IV V VI VII VIII IX X A B C D BC D BA I II III IV V VI VII VIII IX X

13 Winter IV おわりに付記 C 注 1OECD 2006 OECD OECD EU EUROMOD Brookings Institution Urban Institute I

14 304 Vol. 44 No OECD 2007a nl Swedish National Tax Agency , , General tax credit 957 Work credit 57 tax credit levy rebate OECD 2007a tax credit Ministry of Employment 2000 OECD Saez 2002 EITC 参考文献 Friedman, M Capitalism and Freedom, Univ. of Chicago Press 2008 NIKKIEI BP CLASSICS BP Ministry of Employment, Swedish Government (2000) Sweden s Action Plan for Employment Mirrlees, J. (1971) An Exploration in the Theory of Optimum Income Taxation, Review of Economic Studies38, OECD (2006) Tax Administration in OECD and Selected Non OECD Countries: Comparative Information Series (2006). (2007a) Taxing Wages Special Feature: Tax Reforms and Tax Burdens. (2007b) Economic Survey of Sweden (2008) Economic Survey of Japan Saez, E., (2002) Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses, Quarterly Journal of Economics Vol. 117 (3). p Shinozaki, T. (2006) Wage Inequality in Japan, , Japan Labor Review 3 (4), Swedish National Tax Agency (2007) Skattestatisk arsbok (Tax Statistical Yearbook) United Nations (2007) Economic and Social Survey of

15 Winter Asia and Pacific pp pp Appendix 分析方法の説明所得税住民税額の計算

16 306 Vol. 44 No 等価世帯可処分所得の計算とデータの概要 / 10

Winter 図 1 図 OECD OECD OECD OECD 2003

Winter 図 1 図 OECD OECD OECD OECD 2003 266 Vol. 44 No. 3 I 序論 Mirrlees 1971 Diamond 1998 Saez 2002 Kaplow 2008 1 700 900 1, 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 2005 2006 2001 Winter 08 267 図 1 図 2 2000 2