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Taxreform inJapan:Thecaseofpersonaltaxesa，b*CharlesYujiHorioka，ShizukaSekitaaInstituteofSocialandEconomicResearch，OsakaUniversity，6-1，Mihogaoka，Ibaraki，Osaka567-0047，JapanbJapanSocietyforthePromotionofScience(JSPS)ResearchFellowandGraduateSchoolofEconomics，OsakaUniversity，c/oInstituteofSocialandEconomicResearch，6-1，Mihogaoka，Ibaraki，Osaka567-0047，JapanReceived21March2006;receivedinrevisedform 31May2006;accepted1June2006AbstractInthispaper，weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes)，describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan，andbasedonourfindings，makeanumberofpolicyrecommendationsabouthowtoreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand，atthesametime，achievesfi#2006ElsevierBVAJELclassification:H21;H23;H24Keywords:Consumption;Consumptiontax;CorlettandHague;Countercyclicalpolicy;Economicstimulus;Efficiency;Equity;Excessburden;Fiscalreconstruction;Fiscalreform;Governmentdebt;Imputedrent;Incometax;Inverseelasticityrule;Japan;Japaneseeconomy;Laborsupply;Leisure;Luxurygoods;Necessities;Optimaltaxation;Personaltaxes;Primarybalance;Progressivity;Ramsey;Regressivity;Saving;TIntroductionTheJapanesegovernment’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150percentandisbyfarthehighestamongthemajorindustrializednations，dueinlargeparttotherepeatedeconomicstimuluspackagesimplementedduringthedecade-Thus，fiscalreconstructionisanurgentpriorityoftheJapanesegovernment，andithaspledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenuesminusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)TheJapanesegovernmentplanstoachievefiscalreconstructionthroughacombinationofspendingcutsandtaxincreasessinceneitherofthem Withrespecttotaxincreases，theJapanesegovernmentappearstobeplanningtorelyprimarilyonhikesintheconsumptiontax，butinMarch2006，theFiscalSystemCouncil(ZaiseiSeido-touShingikai)releasedtheresultsofitsprojectionsshowingthattheconsumptiontaxwillhavetoberaisedsharplyfrom thecurrent5percenttoafull22percentby2015iffiscalreconstructionistobeachievedbyrelyingsolelyonhikesintheconsump-Theauthorsarestrongly againstusing hikesin theconsumption tax to achievefiscalreconstruction，Unlesstheconsumptiontaxcanbemademoreprogressivebyconvertingittoanexpendituretaxorbysettingalowertaxrateforfoodandothernecessitiesthanforothergoods，wefavorrelyinginsteadonincreasingincometaxrevenuebystricterenforcementand/InJapan，thereissubstantialtaxevasion，especiallybyfarmersandtheself-employed，andthusrevenuefrom theincometaxcouldbeincreasedconsiderablyevenwithoutchangingtaxratesifenforcementweremadestricter(forexample，byintroducingataxpayeridentificationnumbersystem，increasingthenumberoftaxauditors，and/orincreasingtheproportionoftaxreturnsthatareaudited)Moreover，stricterenforcementoftheincometaxwouldsimultaneouslyenhancetheinter-Ifstricterenforcementoftheincometaxdoesnotincreasetaxrevenuebyasufficientamount，SincetheburdenofincometaxesinJapanisfarlowerthaninothercountries，thereisconsiderablescopeforraisingincometaxesandmakingthem moreprogressive，Wefavorachievingfiscalreconstructionbyraisingrevenuefromtheincometaxratherthanbyraisingrevenuefrom Theincometaxisfarmoreprogressive(andhencemoreequitable)thantheconsumptiontaxtobeginwith，andmoreover，ifweenforceitmorestrictlyandincreaseitsprogressivity，itwouldgeneratemorerevenueand，atthesametime，becomeevenmoreequitable(acrossoccupationsaswellasacrossincomegroups)，Ifthereisnochoicebuttorelypartlyorwhollyonhikesintheconsumptiontaxasawayofincreasingtaxrevenueandachievingfiscalreconstruction，wefavorincreasingtheprogressivityoftheconsumptiontaxbyintroducingadifferentialtaxrateforfoodandothernecessitiesandeliminatingthedistortionscausedbytheconsumptiontaxusingthemeansdescribedindetailinSIntheremainderofthispaper，weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes)，describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan，andbasedonourfindings，makeanumberofpolicyrecommendationsabouthow toreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand，atthesametime，achievesfiTInSection2，weconductatheoreticalanalysisofpersonaltaxes(consumptionandincometaxes)from theviewpointsofefficiencyandequity;inSection3，wedescribeandevaluatethepastandpresentstructureofpersonaltaxesinJapanfromtheviewpointsofefficiency，equityandcountercyclicalpolicy;andfinally，inSection4，wemakepolicyrecommendationsbasedonourfindings我继续添加，一次发不完！我的邮箱，我给你传过去，还击败kb呢！ 
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