rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Tax Policy for Aging Societies
    sub title: Lessons from Japan
  name:
    name part: Okamoto, A. (Akira)
    role:
      role term: creator
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: ja
    date issued: 2004
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: access
    form: remote
    extent: 1 online resource (xiv, 167 pages)
  abstract: With a population that is aging faster than any other in the world, Japan faces serious public finance problems, particularly when it comes to tax and social security issues. The structural reforms that are urgently needed to accommodate the impending demographic change are the central theme of this book, which is the first work of its type to look at the Japanese tax and social security systems through a life-cycle general equilibrium simulation model. The author aims to establish guidelines for fiscal reform in Japan's graying society and uses such advanced modeling techniques to permit the calculation of the effects of alternative tax policies on capital accumulation and economic welfare. The author also examines the impact of progressive expenditure taxation, coming to the novel conclusion that this form of taxation may hold the key to overcoming the large welfare loss Japan faces as its society ages under the current tax system.
  table of contents: Introduction -- Taxation of interest income in an aging Japan: simulation analysis using a life-cycle general equilibrium model -- Progressive taxes and intragenerational redistribution in an aging Japan -- Simulating progressive expenditure taxation in an aging Japan -- Inheritance taxes and tax reforms in an aging Japan -- Integration of tax and social security systems: financing methods for a public pension scheme in a pay-as-you-go system -- A life-cycle general equilibrium simulation model with continuous income distribution: an application to an aging Japan -- Within-cohort inequality and tax reforms in an aging Japan -- Summary and conclusions.
  note: by Akira Okamoto.
  note: Electronic resource.
  subject:
    topic: Economics
  subject:
    topic: Economic policy
  subject:
    topic: Finance
  subject:
    topic: Social policy
  subject:
    topic: Economic policy
  subject:
    topic: Economics
  subject:
    topic: Finance
  subject:
    topic: Social policy
  classification: HD87-87.55
  classification: 338.9
  identifier: 9784431539759 (electronic bk.)
  identifier: 4431539751 (electronic bk.)
  identifier: 9784431679745
  identifier: 443167974X
  identifier: 4431539751
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: AU@
    record creation date: 121227
    record change date: 20260422172904.4
    record identifier: in00003574376
    language of cataloging:
      language term: eng