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.
The views expressed herein are those of the author and do not necessarily reflect the opinions of the Ministry of Finance or the Policy Research Institute. The author is entirely responsible for any errors in this paper.
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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 |
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