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Taxreform inJapan:Thecaseofpersonaltaxesa,b*CharlesYujiHorioka,ShizukaSekitaaInstituteofSocialandEconomicResearch,OsakaUniversity,6-1,Mihogaoka,Ibaraki,Osaka567-0047,JapanbJapanSocietyforthePromotionofScience(JSPS)ResearchFellowandGraduateSchoolofEconomics,OsakaUniversity,c/oInstituteofSocialandEconomicResearch,6-1,Mihogaoka,Ibaraki,Osaka567-0047,JapanReceived21March2006;receivedinrevisedform 31May2006;accepted1June2006AbstractInthispaper,weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes),describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan,andbasedonourfindings,makeanumberofpolicyrecommendationsabouthowtoreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand,atthesametime,achievesfi#2006ElsevierBVAJELclassification:H21;H23;H24Keywords:Consumption;Consumptiontax;CorlettandHague;Countercyclicalpolicy;Economicstimulus;Efficiency;Equity;Excessburden;Fiscalreconstruction;Fiscalreform;Governmentdebt;Imputedrent;Incometax;Inverseelasticityrule;Japan;Japaneseeconomy;Laborsupply;Leisure;Luxurygoods;Necessities;Optimaltaxation;Personaltaxes;Primarybalance;Progressivity;Ramsey;Regressivity;Saving;TIntroductionTheJapanesegovernment’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150percentandisbyfarthehighestamongthemajorindustrializednations,dueinlargeparttotherepeatedeconomicstimuluspackagesimplementedduringthedecade-Thus,fiscalreconstructionisanurgentpriorityoftheJapanesegovernment,andithaspledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenuesminusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)TheJapanesegovernmentplanstoachievefiscalreconstructionthroughacombinationofspendingcutsandtaxincreasessinceneitherofthem Withrespecttotaxincreases,theJapanesegovernmentappearstobeplanningtorelyprimarilyonhikesintheconsumptiontax,butinMarch2006,theFiscalSystemCouncil(ZaiseiSeido-touShingikai)releasedtheresultsofitsprojectionsshowingthattheconsumptiontaxwillhavetoberaisedsharplyfrom thecurrent5percenttoafull22percentby2015iffiscalreconstructionistobeachievedbyrelyingsolelyonhikesintheconsump-Theauthorsarestrongly againstusing hikesin theconsumption tax to achievefiscalreconstruction,Unlesstheconsumptiontaxcanbemademoreprogressivebyconvertingittoanexpendituretaxorbysettingalowertaxrateforfoodandothernecessitiesthanforothergoods,wefavorrelyinginsteadonincreasingincometaxrevenuebystricterenforcementand/InJapan,thereissubstantialtaxevasion,especiallybyfarmersandtheself-employed,andthusrevenuefrom theincometaxcouldbeincreasedconsiderablyevenwithoutchangingtaxratesifenforcementweremadestricter(forexample,byintroducingataxpayeridentificationnumbersystem,increasingthenumberoftaxauditors,and/orincreasingtheproportionoftaxreturnsthatareaudited)Moreover,stricterenforcementoftheincometaxwouldsimultaneouslyenhancetheinter-Ifstricterenforcementoftheincometaxdoesnotincreasetaxrevenuebyasufficientamount,SincetheburdenofincometaxesinJapanisfarlowerthaninothercountries,thereisconsiderablescopeforraisingincometaxesandmakingthem moreprogressive,Wefavorachievingfiscalreconstructionbyraisingrevenuefromtheincometaxratherthanbyraisingrevenuefrom Theincometaxisfarmoreprogressive(andhencemoreequitable)thantheconsumptiontaxtobeginwith,andmoreover,ifweenforceitmorestrictlyandincreaseitsprogressivity,itwouldgeneratemorerevenueand,atthesametime,becomeevenmoreequitable(acrossoccupationsaswellasacrossincomegroups),Ifthereisnochoicebuttorelypartlyorwhollyonhikesintheconsumptiontaxasawayofincreasingtaxrevenueandachievingfiscalreconstruction,wefavorincreasingtheprogressivityoftheconsumptiontaxbyintroducingadifferentialtaxrateforfoodandothernecessitiesandeliminatingthedistortionscausedbytheconsumptiontaxusingthemeansdescribedindetailinSIntheremainderofthispaper,weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes),describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan,andbasedonourfindings,makeanumberofpolicyrecommendationsabouthow toreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand,atthesametime,achievesfiTInSection2,weconductatheoreticalanalysisofpersonaltaxes(consumptionandincometaxes)from theviewpointsofefficiencyandequity;inSection3,wedescribeandevaluatethepastandpresentstructureofpersonaltaxesinJapanfromtheviewpointsofefficiency,equityandcountercyclicalpolicy;andfinally,inSection4,wemakepolicyrecommendationsbasedonourfindings我继续添加,一次发不完!我的邮箱,我给你传过去,还击败kb呢!
Tax is very important to our country, which can be used in the public services,
本科的,15到20个。
按研究问题的大小不同可以把论文范文分、为论文范文。凡属国家全局性、带有普遍性并对局部工作有一定指导意义的论文范文,称为论文范文。
关于本专业毕业论文的选题英语专业本科生毕业论文选题可以在三个大的方向中进行,即英语文学,语言学和翻译学。各个大方向中又可以选择小的方向,具体解释如下:英语文学:
同学。这个问题有点困难。你自己做吧。王丹老师出的题是找不到答案的。 别想投机取巧。好不好?否则我会向老师举报的。
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