住宅税制と持家住宅投資の実効限界税率

白石 憲一

doi:10.11531/uhs1993.2001.33_65

書誌事項

タイトル別名

Tax System of Housing and Marginal Effective Tax Rate of Owner-Occupieed Housing Investment

説明

The purpose of this paper is to analyze empirically the tax system for residential housing in Japan. First, the method of analysis was to divide Japanese workers' households by yearly income quintile groups and to estimate the marginal effective tax rate of owner-occupied housing from 1976 to 1995, and to make quantitatively clear the effect of three kinds of tax reduction. Second, the tax parameter of tax allowance implemented in 1999 was inserted in margin.al effective tax rate from 1976 to 1995 and the effect of tax allowance reform in 1999 quantitatively clarified.<BR>As a result of this analysis, the following two points are made clear. First, there are three kinds of tax reduction for owneroccupied housing in Japan.“Tax allowance” has the biggest effect of tax reduction. The effect of tax allowance was progressively stronger from 1976 to 1995 and the effect of tax allowance in 1995 is about three times greater than the effect in 1976. Second, the tax reduction effect of tax allowance implemented in 1999 was almost as large as in 1995. The effect in lower yearly income groups in 1999 was a little smaller than in 1995.

収録刊行物

都市住宅学

都市住宅学 2001 (33), 65-74, 2001

公益社団法人都市住宅学会

キーワード

詳細情報詳細情報について

CRID: 1390001205258418432

NII論文ID: 130002589309

DOI: 10.11531/uhs1993.2001.33_65

ISSN: 18846823; 13418157

本文言語コード: ja

データソース種別

JaLC
CiNii Articles

抄録ライセンスフラグ: 使用不可

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