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Income Redistribution Through The Tax System: A Simulation Analysis Of Tax Reform

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  • Tadashi Yagi
  • Toshiaki Tachibanaki

Abstract

In this paper, we consider reforming the tax system to a comprehensive income tax model in order to amend the differential treatment of income sources. Our simulation analysis shows that the tax reform improves the effectiveness of the tax system on the redistribution of all sources of income including earned income, financial wealth income, and imputed rent. The analysis of incidence of the tax reform suggests that the tax burden for young renters decreases the most and that for young loan‐free land owners increases the most through this tax reform.

Suggested Citation

  • Tadashi Yagi & Toshiaki Tachibanaki, 1998. "Income Redistribution Through The Tax System: A Simulation Analysis Of Tax Reform," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 44(3), pages 397-415, September.
    • Handle: RePEc:bla:revinw:v:44:y:1998:i:3:p:397-415
    DOI: 10.1111/j.1475-4991.1998.tb00289.x
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    Cited by:

    1. Virginia Maestri, 2015. "A Measure of Income Poverty Including Housing: Benefits and Limitations for Policy Making," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 121(3), pages 675-696, April.
    2. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2011. "Assessing the Distributional Effects of Housing Taxation in Italy: From the Actual Tax Code to Imputed Rent," CESifo Working Paper Series 3368, CESifo.

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