軽減税率による逆進性緩和の最適解とその分析

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  • ケイゲン ゼイリツ ニ ヨル ギャクシンセイ カンワ ノ サイテキ カイ ト ソノ ブンセキ
  • Analysis of Optimal Solutions for Removing Regressivity of Reduced Tax Rate

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While the consumption tax rate in Japan is 5％ as of 2013，the government plans to increase it to 8％ in 2014 and to 10％ in 2015．However, the government will also introduce reduced tax rates on certain items for the low-income group. In this study, we use an optimization method to remove regressivity of reduced tax rate and then analyze the optimal solutions.

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