The Changing Status of Women and Japan's Tax System—A Discussion of Taxation Units

Hiroko Ohta

Japanese Economy, 1995, vol. 23, issue 4, 59-92

Abstract: When thinking about equity and neutrality in relation to taxation, it is very important—yet difficult to decide—whether individuals or households should be the basis for the taxation unit. With the former, the wage earner is taxed as a unit; with the latter, the units of actual consumption and savings within the family budget are taxed since expenses are used for taxes based on the money spent. This means that the complete household income is totaled and becomes the taxation unit.

Date: 1995
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DOI: 10.2753/JES1097-203X230459

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