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我们单位买了和多数据库，给你发部分文献，个人所得税的改革，是日本人写的，我的邮箱是，索取全部，因为无法一次性发完。Taxreform inJapan:Thecaseofpersonaltaxesa,b*harlesYujiHorioka,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 personaltaxesinJapan.WefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand,atthesametime,achievesfiscalreconstruction.#2006ElsevierB.V.Allrightsreserved.JELclassification: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;Taxreform1.IntroductionTheJapanesegovernment’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150percentandisbyfarthehighestamongthemajorindustrializednations,dueinlargeparttotherepeatedeconomicstimuluspackagesimplementedduringthedecade-longrecessionofthe1990s.Thus,fiscalreconstructionisanurgentpriorityoftheJapanesegovernment,andithaspledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenuesminusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)tosurplusbytheearly2010s.TheJapanesegovernmentplanstoachievefiscalreconstructionthrougha