The Economics of Tax and Social Security in Japan
This book integrates the fundamentals of quantitative significance, using existing estimates of the elasticities of demand for tax, health insurance, and medical services in a static microsimulation model. It serves as a guide to the financial and social
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The Economics of Tax and Social Security in Japan
The Economics of Tax and Social Security in Japan
Yoshimi Adachi
The Economics of Tax and Social Security in Japan
123
Yoshimi Adachi Faculty of Economics Konan University Kobe, Hyogo Japan
ISBN 978-981-10-7175-1 ISBN 978-981-10-7176-8 https://doi.org/10.1007/978-981-10-7176-8
(eBook)
Library of Congress Control Number: 2017959901 © Springer Nature Singapore Pte Ltd. 2018 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Printed on acid-free paper This Springer imprint is published by Springer Nature The registered company is Springer Nature Singapore Pte Ltd. The registered company address is: 152 Beach Road, #21-01/04 Gateway East, Singapore 189721, Singapore
Preface
The Comprehensive Reform of Social Security and Tax: Japan (hereafter The Comprehensive Reform) was implemented with the aim of stabilizing social security, securing stable financial resources, and reconstructing finances. Social security accounts for a large proportion of the expenditure items in the finances of not only Japan but also other developed countries. Alongside a population aging remarkably fast, Japan’s social security expenditure for the elderly, including pensions, medical care, and long-term care, have continued to increase and the country is now facing the problem of how to reduce this expenditure. Among the developed countries, Japan has an economy that is in a serious condition and is impinging on the state’s ability to support its social security system through insurance contributions and tax revenues. Therefore, to fulfill its fiduciary duty, the government is relying on government bonds. The question then arises of how to position the tax system to secure stably financial resources to overcome such structural weaknesses. There have long been arguments over determining the main basis for taxation: whether consumption and in
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