The Effects of Tax Revenue by Deductions of National Income Tax and Individual Inhabitants Tax The national income tax and individual inhabitants tax

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2 The Effects of Tax Revenue by Deductions of National Income Tax and Individual Inhabitants Tax The national income tax and individual inhabitants tax have similar deduction systems, but their respective tax rates are different. The national income tax rates are progressive, whereas the individual inhabitants tax is a flat tax. This paper analyzes the effects on tax revenue by deductions from these income taxes by estimating tax revenue loss. The result of the analysis shows that (1) social security deductions cause the biggest tax revenue loss, and (2) social security deductions from the national income tax have a negative income redistributive effect. This paper suggests that some deductions for income taxation should be reconsidered. Toshiyuki Uemura JEL H24 Keywords Income taxation, Tax revenue loss, Social security deduction

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5 n K ,046,640 2,506, , ,802,634 8,561,036 64, , ,063,352 17,831, , , ,685,617 26,937, ,381 1,354, ,028,296 26,959, ,287 1,638, ,118,329 22,549, ,293 1,478, ,512,744 16,253, ,424 1,108, ,732,178 12,921, , , ,112,457 9,422, , , , ,296 7,052, , , ,000 1,500 1,210,630 14,240,211 1,208, , ,500 2, ,963 3,767, , ,478 41,278, ,003,322 5,324,899 9, ,118,329 1,478,312 1,478,312 2,640,

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7 m (1) (1) (1) (1) (7) (7) (7) (7) (12) (15) n(n = 1, 2,, 11, 12) 20 m(m = 1, 2,, 19, 20) n Kn n m D n m n m S n 1m S n 2m (1) (2) r = 1 r = 2 S n 1m + S n 2m = 1 S n 1m = Dn m K n (1), Sn 2m = Kn D n m K n (2) n i m = 1 r = 1 m = 2 r = 2 m = 20 r = 2 i M n i (1, 2,, 2) M n i (r n i )

8 n M n i I n i (3) I n i i (4) n K n I n i = K n Π 20 m=1s n r (M n i (r n i )) (3), K n = Σ ii n i (4) M n i ,118,329 4,021,145 2,950, ,833 n i Y n i M n i i T n i (5) Φ t d 325

9 68 3 n K ,046, ,433 23, ,802,634 4,342, , ,063,352 6,596,522 2,193, ,685,617 7,439,674 3,446, ,028,296 5,871,718 3,505, ,118,329 4,021,145 2,950, ,512,744 2,460,914 2,128, ,732,178 1,698,540 1,663, ,112,457 1,092,889 1,178, , , , , ,000 1,500 1,210,630 1,176,045 1,486, ,500 2, , , ,344 41,278,136 36,486,621 20,428,857 T n i = Φ(Y n i, M n i (r n i ), t, d) (5) t ,800 1,

10 I n i i T n i (6) n R n (7) T R R n = Σ ii n i T n i (6), T R = Σ nr n (7) 1 Y n i T n i n i T n i n i Y n i 2 Y n i i T n i R n R n 1 Y n i R n 1 327

11 68 3 Y n i Y n i 3. 4) R0 n R n (8) R n R0 n L n R0 n > R n L n > 0 L n (9) T L L n = R0 n R n (8), T L = Σ n L n (9) )

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15 a APIR Discussion Paper Series No b Vol.18, No RIETI 08-J

所得税の税収構造の要因分解による実証分析 : 所得控除の税収ロスと税率変更による増収額の試算

所得税の税収構造の要因分解による実証分析 : 所得控除の税収ロスと税率変更による増収額の試算 Kwansei Gakuin University Rep Title Author(s) 所得税の税収構造の要因分解による実証分析 : 所得控除の税収ロスと税率変更による増収額の試算 Uemura, Toshiyuki, 上村, 敏之 Citation 経済学論究, 66(2): 119-135 Issue Date