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AN00234610-20130101-0055.pdf
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Title |
Title |
市町村民税非課税世帯の推計と低所得者対策
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Kana |
シチョウソンミンゼイ ヒカゼイ セタイ ノ スイケイ ト テイショトクシャ タイサク
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Romanization |
Shichosonminzei hikazei setai no suikei to teishotokusha taisaku
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Title |
An analysis of non-taxable households and policies to reduce the burden of low income people
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田中, 聡一郎
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Kana |
タナカ, ソウイチロウ
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Tanaka, Soichiro
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Affiliation |
立教大学経済学部助教
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慶應義塾経済学会
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Kana |
ケイオウ ギジュク ケイザイ ガッカイ
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Romanization |
Keio gijuku keizai gakkai
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Issued (from:yyyy) |
2013
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Name |
三田学会雑誌
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Keio journal of economics=Mita journal of economics
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105
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Issue |
4
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2013
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1
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Start page |
577(55)
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End page |
600(78)
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Abstract |
本稿では, 課税情報を用いた社会保障制度における低所得者対策のあり方の考察のために, その歴史的検討と『全国消費実態調査』の個票から市町村民税非課税世帯の推計を行った。世帯主年齢65歳以上の非課税世帯率は現役世代の非課税世帯率を大幅に上まわるものであることから, 現行の税制のまま, 市町村民税非課税世帯を低所得者対策に用いることは高齢者に便益を集中させる恐れがある。
This study performs a historical consideration and an estimation of non-taxable households from individual data on the "National Survey of Family Income and Expenditure" and uses tax information to explore ideal conditions of measures for low-income people in the social security system.
From the fact that non-taxable households aged 65 and older greatly exceed the non-taxable, currently active households, there is a concern that under the current tax system, using non-taxable household for low-income people measures will result in concentrating benefits in advantages to the elderly.
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小特集 : 社会保障制度の課題 : 新しいアプローチと分野
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History |
Jun 6, 2014 | | フリーキーワード, 本文 を変更 |
Aug 4, 2015 | | 抄録, 版, 本文 を変更 |
Nov 1, 2021 | | JaLCDOI を変更 |
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