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Comparing marginal commodity tax reforms in Japan and Korea

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  • Comparing marginal commodity tax reforms in Japan and Korea
  • Urakawa, Kunio; Oshio, Takashi
  • Kobe University


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Title Comparing marginal commodity tax reforms in Japan and Korea
Similar Titles
Material Type Articles
Author(English)

Urakawa, Kunio; Oshio, Takashi

Publisher

[Kobe]:Kobe University

Date 2015
Pages 37
Subject Country Japan(Asia and Pacific)
South Korea(Asia and Pacific)
Language English
File Type Link
Original Format pdf
Subject Economy < Financial Policy
Holding Kobe University

Abstract

We examine the impact of commodity tax reforms in Japan and Korea using data from the official household surveys of the two countries. Based on the estimations of two demand system (LES and AIDS), we compare the marginal costs of taxing major commodity groups, examine distributive gains from tax reforms based on concentration curves, and assess the impact on poverty based on consumption dominance curves. In particular, we find that revenue-neutral marginal tax reforms incorporating a reduced tax on food & beverage are more likely to face an efficiency-equity tradeoff in Korea than in Japan.