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Income Tax Reforms and Redistribution by Age Group: Evidence from Japan

Author

Listed:
  • Takeshi Miyazaki

    (Kyushu University)

  • Yukinobu Kitamura

    (Hitotsubashi University)

  • Taro Ohno

    (Shinshu University)

Abstract

In the 1980s, tax policy changes mitigated the redistributive effect of income tax. The present study attempts to explore how different the redistributive effect of the income tax reforms in Japan is among age groups, using Japanese household microdata for the period 1984–2009. The following results are obtained. First, the overall redistributive effect was greatest for the elderly group, followed by the middle-aged group, and then the young group. Furthermore, this trend increased steadily over time. Second, the difference in total redistributive effects between the young and elderly increased owing to a large reduction in the base effect for the young.

Suggested Citation

  • Takeshi Miyazaki & Yukinobu Kitamura & Taro Ohno, 2019. "Income Tax Reforms and Redistribution by Age Group: Evidence from Japan," The Japanese Economic Review, Springer, vol. 70(1), pages 105-122, March.
    • Handle: RePEc:spr:jecrev:v:70:y:2019:i:1:d:10.1111_jere.12178
    DOI: 10.1111/jere.12178
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    References listed on IDEAS

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    More about this item

    Keywords

    D31; H2; H24;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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