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 2012-09-20 URL http://hdl.handle.net/10236/10784 Right http://kgur.kawansei.ac.jp/dspace
1) Empirical Analysis of the Structure of Income Tax Revenue This article employs a new approach that subdivides the data classified by income classes and totalized to some extent so that the determinants of revenue from income taxes are enumerated. As a first practical exercise, I estimate tax revenue losses in several income deduction categories. Furthermore, for a tax revenue loss per salaried worker, I find a reversed income distribution effect such that larger subsidy payments lead to a higher income group of salaried workers. As a second practical exercise, I estimate tax revenue gains are achieved when one percent of the marginal income tax rate increases for the existing six stages. Toshiyuki Uemura JEL H23, H24 Keywords income tax, revenue, income deduction, tax rate 1. 1) 2011 119
66 2 2) 2009 3) 2) 2008 2008 3) 2010 120
1 2008 4) 2008 1 4) 2001 2010 2002 2011 2011 121
66 2 2 5) 2 3 4 5 2. 2010 1 12 2,000 1 1 1 1 600 5) 19951999 122
1 (1) 2010 900 800 700 600 500 400 300 200 100 0 1 2010 4,146,858 1,562,880 1,562,880 2,583,978 123
66 2 2 20 2 12 2 20 12,582,912 1,048,576 12,582,912 12 2 2 2 2010 124
3 600 4,146,858 4,032,189 2,795,449 693,283 4 3 (2) 2010 125
66 2 4 1 1 1 6) (1) (2) 3. (1) 6) 5% 126
5 6 7 2 3 6 1 5 20 127
66 2 7 6 1 3 7 3 1 6 2010 7 1 2010 128
2 2010 4,500 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 0 3 1 2010 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 0 129
66 2 4. (2) 8 6 1 2 5 1,000 33%5% 33% 1 5% 1% 9 1 4 5 1 1% 100 8 2010 130
9 1% 2010 2 1% 500 3 1% 700 4 1% 1,500 5 1%2,000 7) 4 1 10 1 1% 800 900 2 1% 1 1% 3 1% 1,500 2,000 5 1 7) 6 1% 2,000 131
66 2 1 4 5 4 1% 2010 1,000 900 800 700 600 500 400 300 200 100 0 10 1 2010 132
5 1 2010 40,000 35,000 30,000 25,000 20,000 15,000 10,000 5,000 0 3 4 5 5. 133
66 2 1 6 1% 1 1 1999 50 2008 38 2010 37 2012 APIR Discussion Paper Series No.24 2009 20 2011 43 2002 Vol.18, No.2 134
2008 RIETI 08-J-033 1995 2011 25 1 2010 2001 57 135