The Japanese Tax Reform Efficiency Versus Equity

Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobility among the industrial countries is a recent phenomenon and it is possible that the ef...

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Bibliographic Details
Corporate Author: International Monetary Fund
Format: eBook
Language:English
Published: Washington, D.C. International Monetary Fund 1990
Series:IMF Working Papers
Subjects:
Online Access:
Collection: International Monetary Fund - Collection details see MPG.ReNa
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300 |a 36 pages 
651 4 |a Japan 
653 |a Personal Income, Wealth, and Their Distributions 
653 |a Consumption taxes 
653 |a Taxes 
653 |a Public finance & taxation 
653 |a Business Taxes and Subsidies 
653 |a Macroeconomics 
653 |a National accounts 
653 |a Revenue 
653 |a Public Finance 
653 |a Taxation 
653 |a Income and capital gains taxes 
653 |a Taxation, Subsidies, and Revenue: General 
653 |a Personal Income and Other Nonbusiness Taxes and Subsidies 
653 |a Welfare & benefit systems 
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653 |a Income 
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653 |a Social security contributions 
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520 |a Efficiency, equity (fairness), and simplicity are three key words in characterizing the principles of proposed tax reforms in many countries. The internationalization of the financial market through capital mobility among the industrial countries is a recent phenomenon and it is possible that the effect of domestic tax reform is dictated by international capital flows. The purpose of this paper is to examine whether the tax reform proposed recently in Japan satisfies the above principles, in particular, efficiency and equity, and to investigate the effects not only on the real economy in Japan, but also on capital outflows from Japan to abroad. Also, the aging problem is examined briefly