所得税課税単位の選択問題   :   Choice of the Tax Unit and Efficiency 

タイトル (ヨミ) ショトクゼイ カゼイ タンイ ノ センタク モンダイ コマツ ケンジ センセイ タイカン キネンゴウ
作成者 松田, 忠三
作成者 (ヨミ) マツダ, チュウゾウ
作成者の別表記 Matsuda, Chuzo
日本十進分類法 (NDC) 330
内容 In this paper, we attempt to analyze the controversial problem of the tax unit from the optimum tax viewpoint. After surveying the conventional argument for the single returns, we take up the recent paper of Pigott and Whalley. They emphasize that if the household's work-leisure choice is extended to that of work-leisure-household production, then under the current Australian tax rates and data, the joint returns may fare better. Although their point deserves serious attention, from the optimum tax viewpoint, it is difficult to formalize their argument. We point out that conventional household production functions may not change the standard results, but that unconventional ones are not easily adapted into the traditional optimum tax framework. Our conclusion is that the efficiency argument for or against the joint returns is rather tenuous and much work will be needed to reach a consensus.
Collected Papers on the Occasion of the Retirement of Professor Kenji Komatsu

公開者 千葉大学経済学会, 千葉大学総合政策学会
コンテンツの種類 紀要論文 Departmental Bulletin Paper
DCMI資源タイプ text
ファイル形式 application/pdf
ISSN 0912-7216
NCID AN10005358
掲載誌情報 千葉大学経済研究 Vol.14 no.3 page.489-506 (19991201)
情報源 Economic journal of Chiba University
言語 日本語
著者版フラグ publisher

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