A Study on Maximum Non-taxable Income System of Individual Inhabitants Taxes on Per Capita Basis and Income Basis This paper examines the significance
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2 A Study on Maximum Non-taxable Income System of Individual Inhabitants Taxes on Per Capita Basis and Income Basis This paper examines the significance of the maximum non-taxable income system of the individual inhabitants tax to reduce the tax burden of the low-income earner. An introduction and the circumstances of the revision of maximum non-taxable income are shown, and the amendment and the changes revision in the level are analyzed. Results reveal the system can be evaluated as measures to reduce tax burden on low-income earners. This study indicates that perpetuation or abolition of the maximum non-taxable income of income basis should be considered in the light of the existence of the taxation threshold and the introduction of refundable tax credits. Saori Nagashima JEL H71 Keywords individual inhabitants tax, maximum non-taxable income, taxation threshold *
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