No EITC, Earned Income Tax Credit WTC, Working Tax Credit; CTC, Child Tax Credit GSTC, Goods and Services Tax Credit a2006 b 2

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1 in work tax credit welfare to work ALMPs 1990 *

2 No EITC, Earned Income Tax Credit WTC, Working Tax Credit; CTC, Child Tax Credit GSTC, Goods and Services Tax Credit a2006 b JPITC Japan Income Tax Credit EITC 1971 EITC Harding and Gupta ed. 2007, Zaidi, A., A. Harding, P. Williamson ed Congressional Research Service 2007

3 EITC EITC 1996 ID 2,350 EITC EITC EITC EITC Earned Income EITC EITC EITC phase-in plateau phase-out 3 phase-in plateau phase-out 3 12, , ,657 16, ,279 EITC ,657 2

4 No phase-out EITC phase-in 8 phase-in

5 WTC CTC WTC CTC WTC CTC 2 WTC CTC CTC CTC , EITC CTC WTC WTC 16 WTC WTC Basic element 1,890 Couple and lone parent element 1, hour element EITC 2 WTC CTC 1 Couple and lone parent element 1, hour element Family Income WTC CTC Family Income Family Income EITC HM Revenue and Customs ,

6 No Family Income 6,420 WTC CTC 6, OECD WTC CTC WTC CTC GST GST Goods and Services Tax GST 16 GST 5 GST 32, GST GST GST ,312 GST 32,312 5 GST 13 CTC 6,420 16,040 CTC 50, Department for Work and Pensions Canada Revenue Agency 2009

7 Net income Net income GST JPITC Static Tax Transfer Model JPITC 1 5, ,091 72, JPITC 2 ID ID 18 Net Income

8 No ID JPITC 2 ID ID 1 5,000 9,025 25, , ,000 25,228 JPITC

9 22 23 JPITC 2009 JPITC 1 GST 18 2 EITC 24 WTC CTC GST JPITC 23 JPITC EITC Family Income Net Income 25 WTC

10 No EITC 28 WTC CTC 23 GST EITC 47 WTC CTC 36 GST 78 CTC EITC 1.3 WTC CTC 3.8 GST JPITC JPITC EITC 0.5 WTC CTC 1.5 GST EITC 87.5 WTC CTC GST

11 EITC EITC , EITC EITC EITC 7 WTC CTC WTC , WTC CTC WTC CTC GST , GST GST

12 No EITC phase-in plateau phase-out 3 EITC EITC EITC 17.3 WTC CTC 40 WTC CTC GST 3

13

14 No

15 EITC WTC CTC WTC 2 1 WTC CTC GST

16 No EITC EITC WTC CTC EITC WTC GST GST

17 JPITC EITCWTC, CTC GST Credit EITC 1.3 WTC CTC 3.8 GST 1.1 EITC WTC CTC 1 Canada Revenue Agency 2009, GST HST Credit, Canada Revenue Agency Congressional Research Service 2007, The Earned Income Tax Credit: An Overview, CRS Report for Congress, RL Department for Work and Pensions 2007, Reducing dependency, increasing opportunity: options for the future of welfare to work, U.K. Department for Work and Pensions Eissa, N, and H.W. Hoynes 1998, The Earned Income Tax Credit and the Labour Supply of Married Couples, NBER Working Paper #6856. Harding, A, and A. Gupta ed. 2007, Modeling Our Future: Population Ageing, Social Security and Taxation, International Symposia in Economic Theory and Econometrics, Amsterdam: North-Holland. HM Revenue and Customs 2009, Child Tax Credit and Working Tax Credit-A Guide, HM Revenue and Customs Hoths, V.J, and J.K. Scholz 2001, The Earned Income Tax Credit, NBER Working Paper #8075. Liebman, J.B. 1998, The Impact of the Earned Income Tax Credit on Incentives and Income Distribution,

18 No Tax Policy and the Economy, Vol. 12. OECD 2005, Increasing Financial Incentives to Work: The Role of In-work Benefits, OECD Employment Outlook, Chapter 3. Zaidi, A., A. Harding, P. Williamson ed. 2009, New Frontiers in Microsimulation Modeling, Ashgate 2002EITC Earned Income Tax Credit No. 140 pp vol. 39 pp pp GST pp EITC 11 pp EITC a pp b pp pp No. 190

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目 次 1. はじめに 2. 各国における給付つき税額控除 2.1 アメリカの EITC 2.2 イギリスの WTC と CTC 2.3 カナダの GST クレジット 3.JPITC モデルの概要 3.1 データセット 3.2 JPITC モデルの推計手法 4. シミュレーション結果 4.1 給付つ

目 次 1. はじめに 2. 各国における給付つき税額控除 2.1 アメリカの EITC 2.2 イギリスの WTC と CTC 2.3 カナダの GST クレジット 3.JPITC モデルの概要 3.1 データセット 3.2 JPITC モデルの推計手法 4. シミュレーション結果 4.1 給付つ 給付つき税額控除による所得保障 Income Tax Credits to provide Income Protections in Japan 2009 年 10 月 白石浩介 1 SHIRAISHI, Kousuke 三菱総合研究所主席研究員 Chief Economist, Mitsubishi Research Institute 要 2 旨 マイクロシミュレーションを用いた給付つき税額控除に関する研究

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