학술저널
커버이미지 없음
This paper evaluates the recent movement of Japanese tax reform. We first summarize tax reform in 1990s. We then investigate the effect of recent tax reform in Japan on the real activities such as labor supply, savings, and corporate investment. This paper points out that the long-run structural tax reform is more important than the short-run Keynesian fiscal policy in Japan.
Ⅰ. Introduction
Ⅱ. Tax Reform
Ⅲ. Concluding Remark
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