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|a 1018-5941
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|a Hisanaga, Takuma.
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|a Distributional Effects of Tax Reforms in Japan :
|b Micro-simulation Approach /
|c Takuma Hisanaga.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2022.
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|a 1 online resource (35 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a This paper conducts micro-simulations to study the distributional effects of several tax measures in Japan, considering households' heterogeneity in terms of both income and wealth. Simulation results suggest that increasing the consumption tax rate and strengthening the recurrent tax on immovable property would weigh more heavily on low-income households with large wealth than on those of comparable incomes with small wealth, and that introduction of a consumption tax credit would be effective in containing a rise in tax burden of low-income households.
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|a Mode of access: Internet
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|a Environmental Taxes and Subsidies
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|a Equity, Justice, Inequality, and Other Normative Criteria and Measurement
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|a Redistributive Effects
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|a Taxation and Subsidies
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|a IMF Working Papers; Working Paper ;
|v No. 2022/150
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|z Full text available on IMF
|u https://elibrary.imf.org/openurl?genre=journal&issn=1018-5941&volume=2022&issue=150
|z IMF e-Library
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