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Status of the Income Tax Burden in Japan - Focusing on High-Income Earners -

Author

Listed:
  • Naoki Oka

    (Senior advisor, National Tax Agency)

Abstract

Among tax items, income tax has brought the largest amount of tax revenue to the government and the greatest number of tax returns has been filed. Therefore, we may say that income tax is the most familiar tax among the people. This article attempts to discuss empirically the current status of the income tax base in Japan by using statistical data and by focusing on super high-income individuals (individual taxpayers who file tax returns with a total amount of income exceeding 50 Million yen).

Suggested Citation

  • Naoki Oka, 2014. "Status of the Income Tax Burden in Japan - Focusing on High-Income Earners -," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 415-456, October.
    • Handle: RePEc:mof:journl:ppr026c
    as

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    File URL: https://warp.da.ndl.go.jp/info:ndljp/pid/11217434/www.mof.go.jp/english/pri/publication/pp_review/ppr026/ppr026c.pdf
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    More about this item

    Keywords

    income tax; high-income earners; distribution; records of tax returns; tax rate structure; wealthy people;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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