Format:
Online-Ressource (XIV, 167 p)
,
online resource
Edition:
Springer eBook Collection. Business and Economics
ISBN:
9784431539759
Content:
With a population that is aging faster than any other in the world, Japan faces serious public finance problems, particularly when it comes to tax and social security issues. The structural reforms that are urgently needed to accommodate the impending demographic change are the central theme of this book, which is the first work of its type to look at the Japanese tax and social security systems through a life-cycle general equilibrium simulation model. The author aims to establish guidelines for fiscal reform in Japan's graying society and uses such advanced modeling techniques to permit the calculation of the effects of alternative tax policies on capital accumulation and economic welfare. The author also examines the impact of progressive expenditure taxation, coming to the novel conclusion that this form of taxation may hold the key to overcoming the large welfare loss Japan faces as its society ages under the current tax system
Note:
The Applicability of the Life-Cycle Hypothesis of Saving to JapanA Life-Cycle General Equilibrium Simulation Model -- Modeling Demographics: Comparison of Two Steady States -- Intragenerational Equity -- Quantitative Analysis -- Progressive Expenditure Taxation -- Organization of This Book -- Taxation of Interest Income in an Aging Japan: Simulation Analysis Using a Life-Cycle General Equilibrium Model -- Theoretical Framework -- Simulation Analysis -- Simulation Results -- Conclusions -- Appendix 2.A -- Appendix 2.B -- Progressive Taxes and Intragenerational Redistribution in an Aging Japan -- Theoretical Framework -- Simulation Analysis -- Simulation Results -- Conclusions -- Appendix 3.A -- Appendix 3.B -- Appendix 3.C -- Appendix 3.D -- Appendix 3.E -- Simulating Progressive Expenditure Taxation in an Aging Japan -- Theoretical Framework -- Simulation Analysis -- Simulation Results -- Conclusions -- Appendix 4.A -- Inheritance Taxes and Tax Reforms in an Aging Japan -- Theoretical Framework -- Household Behavior -- Simulation Analysis -- Method of Simulation -- Simulation Cases -- Specification of Parameters -- Simulation Results -- Findings and Policy Implications -- Conclusions -- Appendix 5.A -- Appendix 5.B -- Appendix 5.C -- Integration of Tax and Social Security Systems: Financing Methods for a Public Pension Scheme in a Pay-as-you-go System -- Theoretical Framework -- Simulation Analysis -- Simulation Results -- Conclusions -- Appendix 6.A -- A Life-Cycle General Equilibrium Simulation Model with Continuous Income Distribution: An Application to an Aging Japan -- Theoretical Framework -- Simulation Analysis -- Simulation Results -- Conclusions -- Appendix 7.A -- Appendix 7.B -- Appendix 7.C -- Appendix 7.D -- Appendix 7.E -- Appendix 7.F -- Within-Cohort Inequality and Tax Reforms in an Aging Japan -- Theoretical Framework -- Simulation Analysis -- Simulation Results -- 8.5 Conclusions -- Appendix 8.A -- Appendix 8.B -- Appendix 8.C -- Summary and Conclusions -- General Summary -- Individual Summaries for Chapters 2-8 -- of a Progressive Expenditure Tax -- Reservations and Suggestions for Future Research -- References -- Author Index.
Additional Edition:
ISBN 9784431679745
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9784431679745
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9784431220558
Additional Edition:
Erscheint auch als Druck-Ausgabe ISBN 9784431539766
Language:
English
DOI:
10.1007/978-4-431-53975-9
URL:
Volltext
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