住居の所有関係別にみた消費税負担に関する考察

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タイトル別名
  • ジュウキョ ノ ショユウ カンケイ ベツ ニ ミタ ショウヒゼイ フタン ニ カンスル コウサツ
  • Difference of Residence Ownership about Consumprion Tax Burden

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抄録

The objective of this paper is to calculate the proportion of the burden of the consumption tax on ownership of another dwelling by using by using the custom-made tabulation service of National Statistics Center. This is where there is more than one view for the regressivity of consumption tax, but it is where the analysis using of the Ministry of Internal Affairs and Communications“Survey of Household Economy”is being performed during the measurement. It is believed that have been published in“Survey of Household Economy”，owner-occupied homes and renter households are averaged, and rent is low compared to the actual situation. Results of the analysis, it was possible to confirm again that that they are exempt rent has led relieve regressive constant.

矢島邦昭教授、ガン・ジェフリー教授、岡本芳太郎教授定年退職記念号

In Honour of Prof. Kuniaki Yajima, Prof. Geoffrey C.Gunn, and Prof. Yoshitaro Okamoto

經營と經濟, 93(1-2), pp.69-90; 2013

収録刊行物

  • 經營と經濟

    經營と經濟 93 (1-2), 69-90, 2013-09-25

    長崎大学経済学会

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