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The Japanese Tax System$
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Hiromitsu Ishi

Print publication date: 2001

Print ISBN-13: 9780199242566

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0199242569.001.0001

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Effects of Taxation on the Distribution of Income

Effects of Taxation on the Distribution of Income

(p.147) 9 Effects of Taxation on the Distribution of Income
The Japanese Tax System

Hiromitsu Ishi

Oxford University Press

Deals with the effects of income taxes on income distribution. It is widely believed that the individual income tax, with progressive tax rates, can reduce the inequality of income distribution or at least slowdown its growth. An attempt is made to correlate information about the redistribution effects of income taxes with the distribution of income.

Keywords:   Gini coefficient, household survey, income distribution, income tax, progressive tax, redistribution, salary, self‐employment, wages

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