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年金財政方式の経済分析 : 消費税方式の考察, An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?

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  • 高畑, 純一郎
  • Takahata, Junichiro

Abstract

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Suggested Citation

  • 高畑, 純一郎 & Takahata, Junichiro, 2009. "年金財政方式の経済分析 : 消費税方式の考察, An Economic Analysis on Pension Financing Methods: Is VAT Better than Wage Proportional Tax?," CCES Discussion Paper Series 10, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    • Handle: RePEc:hit:ccesdp:10
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    File URL: https://hermes-ir.lib.hit-u.ac.jp/hermes/ir/re/17059/070ccesDP_010.pdf
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    More about this item

    Keywords

    年金; 消費税方式; 一般均衡;
    All these keywords.

    JEL classification:

    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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