消費税の逆進性緩和策に関する分析 : ジニ係数の計測に基づいて

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  • The Method for Mitigating Regressivity of Consumption Tax : Basing on the Estimation of Gini Coefficient
  • ショウヒゼイ ノ ギャクシンセイ カンワサク ニ カンスル ブンセキ : ジニ ケイスウ ノ ケイソク ニ モトズイテ

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説明

The consumption tax is suitable to collect tax revenue stably. Therefore, the expectation for the consumption tax will be big with public financial aspect. On the other hand, the regressivity of consumption tax burden will become serious. It is important that how we make the index of income gap after consumption taxation. This paper analyzes the degree of regressivity with bearing consumption tax burden and the method for mitigating regressivity of consumption tax. Consequently, it could not mitigate regressivity of consumption tax with non-taxation system of consumption tax containing medical care and education, and the value of Gini efficient with it is bigger than the case without it. Moreover, it can mitigate regressivity of consumption tax by the method to evenly balance the revenue of consumption tax of 10% and tax system with reducing tax rate for the food. Because the value of Gini efficient with it is smaller. Finally, the limited payment for the low-income person is effective to mitigate regressivity of consumption tax through decrease the value of Gini efficient.

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