Microsimulation of Personal Income Tax Reform from Tax Deductions to Tax Credit Takero Doi Abstract: Using data from the Japan Household

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1 Powered by TCPDF ( Title 所得税の税額控除新設試案に関するマイクロシミュレーション : 所得控除から税額控除へ Sub Title Microsimulation of personal income tax reform from tax deductions to tax credit Author 土居, 丈朗 (Doi, Takero) Publisher 慶應義塾経済学会 Publication year 2016 Jtitle 三田学会雑誌 (Mita journal of economics). Vol.109, No.1 ( ),p Abstract 本稿では, わが国の所得税制において多用されている所得控除を, 税額控除に置き換える所得税制改革の効果を, 日本家計パネル調査(JHPS) のデータを用いてマイクロシミュレーションを試みた現行の所得税と住民税で所得控除として設けられている, 給与所得控除と公的年金等控除, そして人的控除を廃止するとともに, 家族構成に即した税額控除を新設する税制改革を検討したさらに, 社会保険料にまつわる 130 万円の壁をなくすべく, 年収が130 万円以上 260 万円未満の有配偶の給与所得者に対して, 支払った社会保険料の一部を事前に減免する社会保険料割引の新設を検討したこれらは, 税収中立となるように設計したこれらの効果をマイクロシミュレーションで分析した結果, 所得格差是正に効果があることが明らかとなった Using data from the Japan Household Panel Survey (JHPS), this paper performs a microsimulation of a personal income tax reform in Japan in which main deductions from income (tax allowances) are abolished and tax credits based on household composition are newly established. Currently, the Japanese personal income taxation uses tax allowances more heavily than tax credits. However, it is known that tax credits are more effective than deduction from income in reducing income disparity. In addition to a shift from deductions to tax credits, we propose discounting the social security premium for low income earners, which is consistent with personal income taxation. According to the results of the microsimulation using the JHPS, these proposals are effective in narrowing household disposal income disparity. Notes 論説 Genre Journal Article URL

2 Microsimulation of Personal Income Tax Reform from Tax Deductions to Tax Credit Takero Doi Abstract: Using data from the Japan Household Panel Survey (JHPS), this paper performs a microsimulation of a personal income tax reform in Japan in which main deductions from income (tax allowances) are abolished and tax credits based on household composition are newly established. Currently, the Japanese personal income taxation uses tax allowances more heavily than tax credits. However, it is known that tax credits are more effective than deduction from income in reducing income disparity. In addition to a shift from deductions to tax credits, we propose discounting the social security premium for low income earners, which is consistent with personal income taxation. According to the results of the microsimulation using the JHPS, these proposals are effective in narrowing household disposal income disparity. Key words: personal income taxation, tax reform, tax deduction, tax credit, microsimulation JEL classifications: H24, H31, E27 JSPS JP JP Faculty of Economics, Keio University 61

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27 No.422. Takayama, Noriyuki, Kosuke Shiraishi, and Hideki Kawashima, 2009, EITC in Japan: A Preliminary Approach, Center for Intergenerational Studies Discussion Paper Series No.422, Hitotsubashi University. (in Japanese) 2003, Tajika, Eiji, and Izumi Furutani, 2003, Zeisei Kaikaku no Maikuroshimyureishon Bunseki, in Yoshiyasu Ono, Mikio Nakayama, Shin-ichi Fukuda, and Yuzo Honda, eds., Gendai Keizaigaku no Tyoryu 2003, ch.7, Toyo Keizai Inc.. (in Japanese) 2006a, pp Tajika, Eiji, and Hiroyuki Yashio, 2006a, Nihon no Shotokuzei, Juminzei Futan no Jittai to Sono Kaikaku ni tsuite, in Keimei Kaizuka, and Policy Research Institute, Ministry of Finance, eds., Keizai Kakusa no Kenkyu: Nihon no Bunpai Kozo o Yomitoku, Cyuokeizaisya, pp (in Japanese) 2006b pp Tajika, Eiji, and Hiroyuki Yashio, 2006b, Zeisei o Tujita Syotoku Saibunpai, in Takashi Oshio, Eiji Tajika, and Tetsuo Fukawa, eds., Nihon no Shotoku Bunpai, University of Tokyo Press, pp (in Japanese) 2008 vol.44 pp Tajika, Eiji, and Hiroyuki Yashio, 2008, Personal Income Tax Reform in Japan: Combining Tax and Social Security Burden, Quarterly of Social Security Research, vol.44, pp (in Japanese) 2010, JHPS 61 2 pp Doi, Takerô, 2010, A Micro-simulation of Effects on Households of Introducing Child-care Benefits: Using Data of Japanese Household Panel Survey (JHPS), Economic Review, vol.61, No.2, pp (in Japanese) 2008 Morinobu, Shigeki, 2008, Kyuhu Tsuki Zeigaku Kojo: Nihongata Jido Zeigaku Kojo no Teigen, Cyuokeizaisya. (in Japanese) pp Yashio, Hiroyuki, and Yuichi Hasegawa, 2009, The Household Consumption Tax Burden in Japan, Economic Analysis, No.182, pp (in Japanese) : JHPS : 86

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.~:ril.~, ー.. ~ 諭 Powered by TCPDF (www.tcpdf.org) Title 歴史の裏面 Author 久米, 邦武 Publisher 三田学会 Jtitle 三田学会雑誌 (Keio journal of economics). Vol.3, No.6 (1910. 6),p.705(77)- 715(87) Abstract Genre Journal Article URL http://koara.lib.keio.ac.jp/xoonips/modules/xoonips/detail.php?koara_id=an00234610-19100615