1. 2. 2.1 2.2 2.2.1 2.2.2 3. 3.1 3.2 3.3 4. 4.1 4.2 5. 1
1. 1 14 2 1985 3 1981 4 1997 5 2005 325 6 1 2005 19942000 2 http://www.mof.go.jp/singikai/zeicho/tosin/140614c.htm 3 1985p.107 4 1981p.122 5 1997p.232 6 2005 325 2
7 8 25 2. 270 7 2004 11 2003p8 3
2.1 1887 9 1950 10 11 12 8 1985 3 9 1959 1959 10 1982 111988 4
10 13 14 15 2 1 5 1 5 330 10900 201,800 301,800 37 2 1 16 2 1 12 1946p.9 13 23 24 26 27 28 30 32 33 34 35 14 9 10 11 15 22 16 92 5
2.2 2.2.1 17 18 19 20 21 22 23 24 1982 25 17 86 18 2 34 2 84 19 2 33 83 20 2 34 2 84 21 74 22 28 3 23 28 24 25 1982p.143 6
15 80 26 2 2 2 2 27 28 29 30 38 63 2 2 2 1 26 2005p.49 27 79 28 81 29 82 30 7
31 17 1,000 10.9 32 33 636 49 2 1 31 65 4,895 96.9 65 74 7090 140.3 74 7220 142.9 2005 4 32 2002p.75 8
114.4 220 325 2 1 34 1 35 2.2.2 1955.1.2 1950 1960 15 33 2004p.189 34 1 198 1 109 1 135 35 2001 9
15 36 37 1963 38 1964 39 1964 4 5 4 5 5 361960pp.2-5 pp.39-56 371960pp.44-48 381963pp.6-14 391964bp.9 10
40 1964 41 1966 1960 42 1967 1965 1 1 43 1966 44 1974 45 1966 4 46 1967 401964app.14-19 411964ap.9 421966p.41 431965p.19 441966p.43 451974p.3 46 1965p.37 11
47 1974 48 1974 49 1987 50 2003 471967p.10-12 481973pp.4-6 491971pp.76-79 501987pp.3-4 12
51 1988 52 2003 53 1998 54 1999 55 2000 56 2004 65 57 512003p.7 521988p.13 532003pp.6-7 541998p.5 p.21 55 20 15 25 4 1999pp.8-9 562000pp.90-91 572004p.9 13
3. 3.1 58 Sadka1976Seade1977 59 58 Musgrave and Thin1948 59 Seade1977206 p.21419851989 1997 14
1986 3.2 15
3 1 u i = a ln c i + (1 a)ln(1 Li ) ( i = 1,2,3, L, I) ( 0 L < i 1) 3 1 u i c i i ( 1 L ) i a 31 3 2 ci = (1 t) wi Li + G ( i = 1,2,3, L, I) ( 0 < t < 1) 3 2 w t i L i G 3 23 1 Max : ui = a ln ci + (1 a) ln(1 Li ) ( i = 1,2,3, L, I) 3 3 subject to: c = (1 t) wl i i i + G ( i = 1,2,3, L, I) 3 4 λ a c i λ = 0 1 a + λ 1 L i ( i = 1,2,3, L, I) 3 5 ( 1 t) w = 0 i ( i = 1,2,3, L, I) 3 6 c i + ( 1 t) wi Li + G = 0 ( i = 1,2,3, L, I) 3 7 3 53 63 7 3 8 L i L i (1 a) G = a (1 t) wi ( i = 1,2,3, L, I) 3 8 I 16
I GI = t w L i i i= 1 ( i = 1,2,3, L, I) 3 9 3 839G 310 G = (1 t) ta I i= 1 (1 ta) I w i ( i = 1,2,3, L, I) 3 10 310t G 15 3 10 t 0G G 3 10 G 3 1 D 17
3 1 3 1 3 1 T Y G 3 11 T = ty G 3 11 3 11 T 0 X D D 312 G D = t 3 12 312 3 1 D a a a a 0.30.50.7 3 3 2 18
3 2 a 3 2 a 0.3 t 0 0.54 60 0 89 a 0.5 0 0.59 0 158 a 0.7 0 0.65 0 245 a a a a a 0.5 3.3 a 0.5 3 13 3 1 313 SW I 1 γ u i γ i= 1 SW = ( ) u i 3 13 60 3 2 G D 1 D 19
3 1 1 3 1 0.11 G 113.87 256.91 1 1987 1983 0.1 0.3 19980.3 0.33 0.3 20
3 3 = 0.3 3 3 0.1256 G 128.81 254.51 3 4 21
3 4 0.3 1 3 4 3 1 1 D G 0.3 D G 1 D > D 314 t1 2 0.3 t ( t ) + 2 t1 D G G > 0 3 14 3 143 15 G 2 t2 t1 > G 0 3 15 t 2 > t 1 G > G t1 1 3 15 3 2 22
3 2 1 0.3 3 2 38 G t 3 8 1 2 61 61 1989d 23
4. 1 4.1 25 1999 1980.3.26 1982.12.6 1989.2.7 62 2 1964 62 1999p.18 24
63 1966 64 25 65 66 8 5 63 1964a p.19 1964bp.9 64 1966p.37 65 1 66 8 25
1 2 1 2 14 1,812,408 14 1,140,000 38 65 11.4 14 1 30 67 67 4 1 26
1 4 1 1981 25 4.2 27
4 2 5 68 16 14 28.3 14 30.6 45 14 1 1 1 2 4 2 68 2 34 2 84 28
4 2 5 2004 69 60 2004 70 4 2 0 1 71 4 1 = i j 2n 2 x i x x j 4 1 x xi i j n 15 15 69 70 38 38 76 0 103 38 103 38 141 70 2005 71 Sen1976 29
330 10330 900 20 41 4 3 4 3 0.0515 0.0512 30
5. 2 25 25 31
300 Dixit,A.K. and A.Sandmo1977SOME SIMPLIFIED FORMULAE FOR OPTIMAL INCOME TAXATIONThe Scandinavian Journal of Economics 79 pp.417-423 Musgrave, R. A. and T.Thin 1948Income Tax Progression,1929-48 Journal of Political Economy,Vol.56,No.6,pp.498-514 Sadka,E1976On Income Distribution, Incentive Effects and Optimal Income TaxationReview of Economic Studies pp.261-267 Seade,J.K.1977ON THE SHAPE OF OPTIMAL TAX SCHEDULES Journal o f Public Economics 7 pp.203-235 Sen,A.1976Poverty :An Ordinal Approach to Measurement Econometrica Vol.44,No.2,pp.219-231. 1999 50 pp.29-92 2002 1959 1989a 601 pp.27-33 1989b 602 pp.21-27 1989c 603 pp.9-16 1989d 605 pp.45-51 1986 32
2002 52 6 pp.71-94 1981 203 pp.118-125 1999 763 pp.17-27 2002 1997 1997 1997 117 2 pp.216-253 1998 pp.210-229 1982 1985 60 3 27 428 pp.78-86 1946 2005 60 6 pp.4-17 2005 1998 2001 Japan Research ReviewVol.11No.2pp.37-56 (1988) 33
2000 779 pp.86-93 1982 1985 6 1987 109 pp.1-43 2005 119 pp46-52 1994 4pp.33-50 1985 547 pp.103-109 1982 500 pp.143-146 2002 14 2005 15 2004 1972 1960 1964a 1964b 1965 40 34
1966 41 1971 1973 200021 ( http://www.mof.go.jp/singikai/zeicho/tosin/140614c.htm) 35
. 36
.2 37