Tax Reform in Japan: The Case of Personal Taxes

Charles Yuji Horioka () and Shizuka Sekita

ISER Discussion Paper from Institute of Social and Economic Research, Osaka University

Abstract: In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal taxes in Japan. We find that the structure of Japan's current consumption and income taxes is problematic from the viewpoints of both efficiency and equity and propose a reform package that improves both the efficiency and equity of Japan's personal taxes and, at the same time, achieves fiscal reconstruction.

Date: 2006-06

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http://www.iser.osaka-u.ac.jp/library/dp/2006/DP0660.pdf

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Journal Article: Tax reform in Japan: The case of personal taxes (2007)
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Persistent link: http://EconPapers.repec.org/RePEc:dpr:wpaper:0660

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