266 Vol. 44 No. 3 I 序論 Mirrlees 1971 Diamond 1998 Saez 2002 Kaplow 2008 1 700 900 1, 300 1, 700 II III IV V II わが国の再分配の状況と国際比較 OECD Forster and Mira d Ercole 2005 2006 2001
Winter 08 267 図 1 図 2 2000 2 1 1980 OECD OECD 5 3 2 50 65 3 4 3 4 2000 OECD 20 2000 OECD 2003
268 Vol. 44 No. 3 図 3 1 3 10 65 18 18 1 5 2 7 2 9 3 III 限界税率と保険料率の現状 II 3 1 t c y t(y) y 1 c
Winter 08 269 図 4 T (y) y 2 T (y) 2 1 T (y) 3 t 4 54 1. 8 1 2 2008 4 T (y) 4 4 5 900
270 Vol. 44 No. 3 図 5 T (y) 14. 996 0 1, 700 2 1 1 2 5 2 20 40 3 5 6 1 2 7 6 7 8, 339 0 8, 339 83 8 4 5
Winter 08 271 図 6 図 7 100 9 10 24 5 1 11 4 7 900 660 894 726 894
272 Vol. 44 No. 3 2 12 IV 望ましい所得再分配政策 1 最高税率 IV III Mirrlees 1971 Diamond 1998 T を 5 5 3 e 13 y f( y) F( y) yf( y)/(1 F( y)) y 6 7 a Pareto index a G( y) G( y) 0 8 2 2007 2 パレート指標 1979 1977 1. 3 1987 1975 1982 3 a 2. 176 2. 743 2007 1987 2. 5406 a ȳ 9 y m /ȳ 1997 2000 2003 14 y m /ȳ 8 10 5, 000 3 1997 2000 2003 3 2, 000 1. 5 Saez 2001
Winter 08 273 図 8 y y 1997 図 9 y y 2000 図 10 y y 2003
274 Vol. 44 No. 3 2003 1. 5 y m /ȳ 1. 7 a 2. 4 Feenberg and Poterba 1993 1951 1990 a 1970 2. 5 1980 1. 5 15 Saez 2001 1992 1993 a 2 Saez 2004 Piketty and Saez 2003 a 1. 6 a a 3 労働供給の弾力性 2005 2004 2002 0. 108 Pencavel 1986 0. 1 Lindsey 1987 Lindsey 1987 Feldstein 1995 1 Gruber and Saez 2002 Saez 20010. 25 0. 5 2 Saez 2004 0. 5 2005 2 0. 2 a 2. 5 e 0. 2 67 2007 50 Diamond 1998 Saez 2001 4 低所得者の税率 Saez 2002 Saez 2002 19982000 2003 2006
Winter 08 275 V 結論 III 40 900 660 894 726 894 420 540 40 2, 300 50 50 Kaplow 2008 付 記 1211006 注 1 2006 2008 Hamaaki and Iwamoto
276 Vol. 44 No. 3 2008 2 1 3 10 114. 4 220 4 2007 5 1 1 3 2 6 2 1 6 20 40 3 5 3 33 29 4 7 8 100 2007 2006 9 6 7 10 11 322, 848 1, 189, 320 317, 784 5, 064 322, 848 866, 472 513, 386 12 4 13 14 Gross income 15 Feenberg and Poterba 1993 a 1 Diamond 1998 a 参考文献 1979 2006 42 3 12 pp. 204 218 2008 2000
Winter 08 277 50 3 7 pp. 220 231 2007 4 pp. 69 82 2003 46 3 8 pp. 107 126 2007 26 9 pp. 31 43 2006 2006 pp. 323 341 2005 128 12 pp. 19 34 2004 No. 113 1987 38 2 4 pp. 130 138 2005 No. 05A 04 1998 34 1 6 pp. 90 102 Diamond, Peter A. (1998), Optimal Income Taxation: An Example with a U Shaped Pattern of Optimal Marginal Tax Rates, American Economic Review, Vol. 88, No. 1, March, pp. 83 95. Feenberg, Daniel R., and James M. Poterba (1993), Income Inequality and the Incomes of Very High Income Taxpayers: Evidence from Tax Returns, in James M. Poterba ed., Tax Policy and the Economy 7, Cambridge, MA: MIT Press, pp. 145 177. Feldstein, Martin (1995), The Effect of marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act, Journal of Political Economy, Vol. 103, No. 3, June, pp. 551 572. Forster, Michael, and Marco Mira d Ercole (2005), Income Distribution and Poverty in OECD Countries in the Second Half of the 1990s, OECD Social, Employment and Migration Working Paper No. 22. Gruber, Jon and Emmanuel Saez (2002), The Elasticity of Taxable Income: Evidence and Implications, Journal of Public Economics, Vol. 84, No. 1, April, pp.1 32. Hamaaki, Junya., and Yasushi Iwamoto (2008) A reappraisal of the Incidence of Employer Contributions to Social Security in Japan, CIRJE Discussion Paper, F 569. Kaplow, Louis (2008), The Theory of Taxation and Public Economics, Princeton: Princeton University Press. Lindsey, Lawrence B. (1987), Individual Taxpayer R e s p o n s e t o T a x C u t s : 1 9 8 2 1 9 8 4 w i t h Implications for the Revenue maximizing Tax Rate, Journal of Public Economics, Vol. 33, No. 2, July, pp. 173 206. Mirrlees, J. A. (1971), An Exploration in the Theory of the Theory of Optimum Income Taxation, Review of Economic Studies, Vol. 38, No. 114, April, pp. 175 208. Pencavel, John (1986), Labor Supply of Men: A Survey, in Orley Aschenfelter and Richard Layard eds., Handbook of Labor Economics, Vol. 1, Amsterdam: North Holland, pp. 3 102. Piketty, Thomas, and Emmanuel Saez (2003), Income Inequality in The United States, 1913 1998, Quarterly Journal of Economics, February Vol. 118, Issue 1, February, pp. 1 39. Saez, Emmanuel (2001), Using Elasticities to Derive Optimal Income Tax Rates, Review of Economic Studies, Vol. 68, No. 1, January, pp. 205 229. (2002), Optimal Income Transfer Programs: Intensive versus Extensive Labor Supply Responses, Quarterly Journal of Economics, Vol. 117, Issue 3, pp. 1039 1073. (2004), Reported Incomes and Marginal Tax Rates, 1960 2000: Evidence and Policy Implications, in James M. Poterba ed., Tax Policy and the Economy 18, Cambridge, MA: MIT Press, pp. 117 173.