PRI “Discussion Paper” showcase fiscal and economic issues being developed by PRI Staff and/or Economists/Researchers. The purpose of this paper is to provide academic novelty on the issue.
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Title/Keywords |
Authors |
Creation Date |
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Income Redistribution Effect of a Shift from Income Deduction to Tax Credit―Discrete Choice Model-Based Simulation Incorporating Labor Supply-(PDF:574KB) Keywords: income tax, income deduction, tax credit, income redistribution, labor supply, discrete choice model, structural estimation, simulation JEL Classification: J20,H23,H24 |
Visiting Scholar, Policy Research Institute, Ministry of Finance Japan Tomoki Ogasa |
April 2019 /19A-02 |