17 17 10 1 1 2776 1 2 1920 31% 38.2% 2 17 6 17 1 42 2 1 2

05m 1

17 17 10 1 1 2776 1 2 1920 31% 38.2% 2 17 6 17 1 42 2 1 2

3 1975 1960 (1997) (2000) (1997) 1.701 (2000) 0.793 (1997) 2 11 (1999) 16 (2004) (1997) 1 2.720 2.751 3

4

17 (2005) 17 (2005)10 1 1 2776 1 2 1945 1920 1) 65 2012 65 2) 18 (2006) 31% 38.2% 2 17 6 17 3) ( ) 5

4 ) 17 6 21 5) 6) 1 2 3 11 (1999) 16 (2004) 6

7) 1 2 3 (1) 10 (2) 18 15 (3) 18 5 1-1 7

42 (1967) 7 (1995) 10 8) 10 9 9 ) 1 0) 11) 78 34 217 12) 8

( 78 217 217 2 41 18 41 19) ( ) 1-2 1-2 45 (1970) 16 (2004) 13 45 (1970) 48 (1973) 10 10 9

49 (1971 16 (2004) 1 1 1 4) 12 15 1-2 7 7 (1995)1 17 45 2,366 16 160,785 2 1-1 ( ) 10

1-1 2 (1990) 16 (2004) 1-2 1-1 16 (2004) 2.16 1-2 1-1 16) (2000) 11 (1999) 10,083 21.7 2,190 10 (1998) 1 84.4 72.2 24.2 17.9 17.4 17) 5 (2000) 1 1 39.9 17) (2000)321, 29 11

1 6 1 8) 19) 1-2 ( ) ( ) 1-2 1 11 (1999) 16 (2004) 20) 8 (2000) 208,504 60,000 (63,334 ) (10,000) 18) (2000)36, 51 19) (2000) 50 66.5 6 20) 1 1 12

2 1) 3 37 1962 (1986) 22) 37 (1962) 20 41 (1966)12 23) 43 (1968)7 13

1-3 24) 46 (1971)8 ( ) 25) 14

26) 1985 1986 41 (1966) 27) 42 20 15 10 1 18 5 30 7 28) http://www.tokyozeirishikai.or.jp/con_nihonsekaizeisei/nihon_kaigai/zeiseigaiyou_ame.html 15

2 9) 2 58 11 24 (1949) (1976) 30) 16

(1992) 31) (2003) ( ) ( ) 3 2) ( ) ( ) ( 33) (1992) ( ) 34) 35) (1992) ( ) ( ( ) 36) 17

2 3 Musgrave(1983) 37) 3 8) Good(1966) 39) 1991 ( ) ( ) 40) (1991) (1991) 41) 18

3 19

2 42 (1967) (1992) 42) 2 1 t U = U ( X, D, P ) (2-1) T = t M (2-2) 20

P X + P D + T x P X + P D x d d = M = M T (2-3 (2-2) (2-3) P X + P D = M tm x d P X + P D = ( 1 t M (2-4 x d ) D A D 1 O 1 U 1 0 X 1 B X 2-1 ( ) 2-1 A B A ( 1 t) M P d A B 21

( 1 t) M B P x U 1 U AB O 1 D 1 X 1 43) (2-2) (2-5) 1 T = t ( M P D ) d (2-5) (2-5) (2-3) P X x P X + x P D + P D tp D d d d = = = = M t ( M P D ) M tm + tp D (1 t) M (1 t) M d d + tp D d Px X + ( 1 t) Pd D = (1 t) M (2-6) 22

D A ' A D 2 O 2 D 1 O 1 U 1 U 2 0 X1 X 2 B X 2-2 ( ) 2-2 U 2 AB A ' B A ' B A ' (1 t) M A ' B (1 t) ( 1 t) M B P d P x U 2 A ' B O 2 D 2 X 2 1 X 1 D D 2 X 2 23

17 (2005) 25 30 18 (2006) 1 5 44) 22 (tax price) 2-12-2 2-1 2-1 2 600 2 10 45) 2 0.2 24

600 0.2120 10 600 10 (600 10 )0.2118 120 118 2 2 ( ) 10 2 =8 1 (2-6) ( 1 t)p 1 2-1 10 d 10 10.2 8 (10.2)0.8 25

2 3 T e T g M T e T e = t ( M E ) = M { t ( M E) } = (1 t ) M + t E (2-7) M T T g g = t M G = M ( t M G ) = (1 t) M + G (2-8) M T t E = G 4 26

(1992) 46) 1 2 42 (1967) 1 Musgrave(1983) ( ) ( ) ( )1 ( )2 ( ) 47) 24 48) 18 19 27

2-2 18 2-3 18 2-2,2-3 18 30 49) 200 5 10 (1 ) (20 5 )10 1.95 49) 42 (1967) 41 (1966) 30 28

(20 10 )5 0.5 2.45 20 2.45 17.55 20 1 30 (20 1 )30 5.7 20 5.7 14.3 2-4 19 29

2-5 2-4,2-5 19 18 19 3 (2003) 30

5 0) 2-3 2-5 50) 31

2 78 ( 51) 1 1 2 3 11 (1999) 16 (2004) (1997) ( ) ( ) ( )3 3 4 51) 18 5 32

3 1 (2-6) (2-1) D = D ( (1 t) P, P,(1 t) M ) (3-1) d x ( 1 t)p d P D = D ( P, P x, M d ) (3-2) (1997) 52) ln D = A + α ln P + β ln M d (3-3) α β 2 32 (3-3) 52) 33

1982 1984 Feldstein(1975) (1997) 31 ( ) ( )Duquette(1999) Itemizers Nonitemizers 1986 53) 3-1 Taussing (1967)1962 5 Schwartz(1970)1929 1966 3 Feldstein(1975)1948 1968 17 34

Feldstein(1975) 1.238 0.822 Feldstein(1975) 28 56 54) 1960 0.110 1 1975 1.088 2.790 1975 1960 (1997) 19901994 5 (1997) (1997) 4 (2000) 1999 2190 (1997) 2 (1990 6 (1994) (2000) 11 (1999) 55) (1997) 54) 55) 35

1.701 (2000) 0.793 (1997) (2000) 2 11 1999 16 2004 33 11 (1999) 16 (2004) 25 1 17 30 18 5 32 10 90 20 80 30 70 37 63 2 (1 ) 11 36

(1999) 16 (2004) 3-2 1 10 56) 33 16 11 (1999) 16 (2004) 56) 37

6 18 108 3-3 16 3-2 ()(1 ) () () 1 5 7) (1997) ( ) ( ) ( )3 (3-3) 3-4 2 R () 5 1 3-4 11 (1999) 16 (2004) 2.720 0.281 57) 38

0.281 1 0.281 11 (1999) 16 (2004) ( ) 1.094 5.006 0.147 5 58) ( ) 2.751 0.280 58) 39

34 NPO ( ) (1997) (2 6) ( 1 t)p d P d D 1 (1 ) (1997) (3-3) 59) α = ln D ln P = D P P D 3-4 (1997) 3-4 60) 59) 60) 40

ε = P D d D d P P d D = ε D d P 3-5 61) G = D + T t D 3-6 1997 62) dg = ( 1+ ε ) D d P 3-7 dg (1997) 1 d P 0 63) 1 3 2.720 1 1 61) 62) 63) 41

1 37 (1962) 42 (1967) 41 1966 ( ) 64) 18 (2006) 5 30 11 16 1 4 5 2 1 64) 42

3 1960 0.110 1 1975 1.088 2.790 1975 1960 (1997) (2000) (1997) 1.701 (2000) 0.793 (1997) 2 11 (1999) 16 (2004) (1997) 1 2.720 2.751 43

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Goode(1966 ). (1982 (1990) Vol.26,No.5. (1991) Vol.27,No.6. (1980. (2005) 48 (2005 No.15. (1991) 17,. (2003 Vol.52. (2005. (2006) Vol.54.No.1. (1999) No.321. (2001) NPO No.545. (2003. (1985. (1986),,. (1992). (2003). (1993. (2000) No.55. (2003) - 1970 Vol.52. (2003[ NPO ] Vol.72. 46

(1982. (1997). (1999)NPO. (2002)NPO. (1999)NPO. M (1999)NPO. (2004)NPO 2004 NPO. (2005) Vol.85. (1991) No.19. http://www.nta.go.jp/ http://www.mof.go.jp/index.htm http://www.stat.go.jp/data/cpi/index.htm (1966) (1967) (1967) 43 (1968) (1968) (1971) (1983) (2005) 47

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