Individual Income Tax Erosion: By Income Class in Japan

Hiromitsu Ishi
Additional contact information
Hiromitsu Ishi: Hitotsubashi University

Public Finance Review, 1979, vol. 7, issue 3, 303-322

Abstract: In Japan, as well as in the United States, the introduction of special provisions of the tax law has resulted in erosion of the tax base and tax yield. It is expected that tax erosion tends to destroy the equity of the existing income tax system. In this article, estimates of income tax erosion by income class for 1972 and 1975 are made from Japanese tax data. The major conclusion of this study is that the distributional effects of erosion of the Japanese income tax are quite similar to those in the United States.

Date: 1979
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/109114217900700303 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:7:y:1979:i:3:p:303-322

DOI: 10.1177/109114217900700303

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().