01863cas a2200289 a 4500 AALejournalIMF023152 230101c9999 xx r poo 0 0eng d 20.00 USD 9798400214097 1018-5941 BD-DhAAL BD-DhAAL Hisanaga, Takuma. Distributional Effects of Tax Reforms in Japan : Micro-simulation Approach / Takuma Hisanaga. Washington, D.C. : International Monetary Fund, 2022. 1 online resource (35 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper conducts micro-simulations to study the distributional effects of several tax measures in Japan, considering households' heterogeneity in terms of both income and wealth. Simulation results suggest that increasing the consumption tax rate and strengthening the recurrent tax on immovable property would weigh more heavily on low-income households with large wealth than on those of comparable incomes with small wealth, and that introduction of a consumption tax credit would be effective in containing a rise in tax burden of low-income households. Mode of access: Internet Environmental Taxes and Subsidies imf Equity, Justice, Inequality, and Other Normative Criteria and Measurement imf Redistributive Effects imf Taxation and Subsidies imf IMF Working Papers; Working Paper ; No. 2022/150 Full text available on IMF https://elibrary.imf.org/openurl?genre=journal&issn=1018-5941&volume=2022&issue=150 IMF e-Library