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财政学会报告论文


1

2

Enis and Ke 2003 Lang et al. 1992 Feldstein 1999 Wilhelm 2000 1997 Sloan and Adamache 1986

Gordon and Slemrod 2000 Woodbury and Hamermesh Moffitt and Kopczuk 2001

3

2005

1

2 3

hiroyuki.yashio@mof.go.jp Slemrod 1994 Croyd et al. 1997 Sillamaa and Veall Ayers et al. 1996 Ayers et al. 2001

Plesko

1999

2001

-1-

4

5

2002 221

1970

2002

1974

4

20 30 Stephens Jr. and Ward-Batts 2004

5

-2-

6 7

1968 69
8

6

2003 1990

1998 2000

7

8

A B A + +1 86 50 B +

-3-

15

600 200 84 15 0.3 1999 8.6 5
12 13 11

200 2005 78 33 10 5
10 9

38

89

400 8%

16.6

9

180 20
10

40 10 1000 20 4

1000 15

65 360 5

30 25

660

25 0.15)=0.08575

11 12

0.1x(1

0.3)x(1

0.2)+ 0.05x(1 0.3)x(1 290 0.15))x(1

13

(0.1x(1

0.2)+ 0.05x(1

0.05)+0.05=0.166375

-4-

14 15 16

18 2002

18 2002

2002

14

15

16

15

-5-

70

125

5000

674

26

=

1

=
30

+

17

17

1998 282 177

-6-

30 30

1970 1968 1970 70 38 1970 1970 1970 125 2002 2002 125 100 87 2002 33

2002
18

530

1970

2002

18

2002

547

-7-

1970 2002

38 376 530 154

2002 376

154

1990 99 1973 93
19

20

21

1974 20 1974 15 50 20 1994 35

19

1

20

1987

21

1990

-8-

15

1974 90

-

-

1970

2002 Gordon and

Slemrod 2000

GS

22

22

GS GS 30

Rit = α + F[a it ] + ∑ β t d t + βMTit + ε
t

GS Rit Rit ait piecewise-linear F[ait] ait dt MTit GS i

-9-

RFit = +

1

INCit +
t t i

2

INCit +
2

3

INCit +
3

4

REt +
i
23

5

MTit +

it

RFit t i

t i

RFit RFit INCit INCit t i 2002 RFit REt RFit REt INC

RE t =

MTit
23

RF

rate of family income RE rate of employment income

- 10 -

REt REt REt RFit REt RFt RFt REt RFt
4

MTit REt MT
5 5

MTit

MTit MTit Auten and Carroll Appendix MTit MTit MT Appendix t i t i t i MTit 1999 Gruber and Saez 2002

RFit

MT 10 t i 10 2002 1970 2002 510 t i

INCit

400

2000

- 11 -

248 i 400

24

INCit

2000 t t i i

t

248 RFit

REt MTit

RF REt RF

REt Time REt MT RF 2002 REt F Time

2002

E

Moffitt and Wilhelm 2000
24

1970 14 89 18 118

72

74

12 73

75 400

88 144

2000

- 12 -

RFit 800 INCit MTLit 800 800

Time MTit MTHit MTHit MTLit INCit 400

MTHit INCit 800 800

Fit MTLit 600 MTit ’ MTit ’ ’ MTHit

-

-

- 13 -

46 , 2000

14

, 1998, 41-47 ,

, 1987 , ,forthcoming 51 13 ,2003, 113-118 Auten,G. and Caroll,R., 1999. ``The Effect of Income Taxes on Household Income,” The Review of Ecomics and Statistics 81(4), 681-693. Ayres,B., Cloyd,B. and Robinson,J., ``Organizatinal Form and Taxes: An Empirical Analysis of Small Businesses," Journal of the American Taxation Association, 1996, 49-67. Ayres,B., Cloyd,B. and Robinson,J., ``The Influence of Income Taxes on the Use of Inside and Outside Debt by Small Businesses," National Tax Journal 54 , 1990

1 ,2001, 27-54.
Cloyd,B., Steven,L. and Robinson,J., ``The Impact of Federal Taxes on the Debt-Equity Structure of Closely-Held Corporations," National Tax Journal 50 2), 1997. 261-277. Enis,C. and Ke. B., ``The Impact of the 1986 Tax Reform Act on Income

Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry," Journal of Accounting Research 41 1 , 2003. 65-88.
Gordon,R. and Slemrod,J., ``Are ``Real" Responses to Taxes Simply Income Shifting between Corporate and Personal Tax Bases?," In Does Atlas Shrug?: The Economic Consequences of Taxing the Rich, edited by Slemrod,J.,

- 14 -

Cambridge, Mass. and London, :Harvard University Press, 2000, 240-280. Gruber,J. and Saez,E. 2002. ``The Elasticity of Taxable Income: Evidence and Implications,” Journal of Public Economics 84, 1-32 Kopczuk,W., 2001. ``Redistribution when Avoidance Behavior is Heterogeneous," Journal of Public Economics 81, 51-71. Lang,O., Nohrba[ss],K. and Stahl,K., 1997. ``On Income Tax Avoidance: the Case of Germany," Journal of Public Economics 66, 327-347. Moffitt,R. and Wilhelm,M., ``Taxation and the Labor Supply Decisions of the Affluent," In Does Atlas Shrug?: The Economic Consequences of Taxing the Rich, edited by Slemrod,J., Cambridge, Mass. and London, :Harvard University Press, 2000, 193-234. Plesko,G., ``The Role of Taxes in Organizational Choice: S Conversions after the Tax Reform Act of 1986," working paper.MIT, Boston,MA., 1999. Sillamaa,M. and Veall,R., 2001. ``The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1988 Tax Flattening in Canada,” Journal of Public Economics 80, 341-356 Slemrod,J., ``Income Creation or Income Shifting? Behavioral Responses to Tax Reform Act of 1986," American Economic Review 85, 1995, 175-181.

Sloan,F. and Adamache,K., ``Taxation and the Growth of Nonwage Compensation," Public Finance Quarterly 14 2 , 1986. 115-137. Stephens,M. and Ward-Batts,J., ``The Impact of Separate Taxation on the
Intra-Household Allocation of Assets: Evidence from the UK," Journal of Public Economics 88, 1989-2007, 2004. Woodbury,S. and Hamermesh, D., ``Taxes, Fringe Benefits and Faculty," The

Review of Economics and Statistics 74 2 , 1992. 287-296.

Appendix

MTit s MTis RFis t t i 1986

RFit

- 15 -

t t t i t t MTit 2002 Appendix 510 510 BI t i 520 10 500 530 10 600 1986 1970 i i

GI GI 500 BI BI 500 = + GI GI 500 GI 600 GI 500
GI 510 GI

BI 600 BI 500 GI GI 500 600
BI

RF = RF 500 +

INC INC 500 (RF 600 RF 500 INC 600 INC 500

)

RF =
RF

FI BI + FI

INC = BI + FI

- 16 -

BI

FI

2002

- 17 -

- 18 -

- 19 -

- 20 -

- 21 -


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