我们单位买了和多数据库,给你发部分文献,个人所得税的改革,是日本人写的,我的邮箱是,索取全部,因为无法一次性发完。Taxreform inJapan:Thecaseofpersonaltaxesa,b*harlesYujiHorioka,ShizukaSekitaaInstituteofSocialandEconomicResearch,OsakaUniversity,6-1,Mihogaoka,Ibaraki,Osaka567-0047,JapanbJapanSocietyforthePromotionofScience(JSPS)ResearchFellowandGraduateSchoolofEconomics,OsakaUniversity,c/oInstituteofSocialandEconomicResearch,6-1,Mihogaoka,Ibaraki,Osaka567-0047,JapanReceived21March2006;receivedinrevisedform 31May2006;accepted1June2006AbstractInthispaper,weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes),describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan,andbasedonourfindings,makeanumberofpolicyrecommendationsabouthowtoreform personaltaxesinJWefindthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand,atthesametime,achievesfi#2006ElsevierBVAJELclassification:H21;H23;H24Keywords:Consumption;Consumptiontax;CorlettandHague;Countercyclicalpolicy;Economicstimulus;Efficiency;Equity;Excessburden;Fiscalreconstruction;Fiscalreform;Governmentdebt;Imputedrent;Incometax;Inverseelasticityrule;Japan;Japaneseeconomy;Laborsupply;Leisure;Luxurygoods;Necessities;Optimaltaxation;Personaltaxes;Primarybalance;Progressivity;Ramsey;Regressivity;Saving;TIntroductionTheJapanesegovernment’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150percentandisbyfarthehighestamongthemajorindustrializednations,dueinlargeparttotherepeatedeconomicstimuluspackagesimplementedduringthedecade-Thus,fiscalreconstructionisanurgentpriorityoftheJapanesegovernment,andithaspledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenuesminusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)TheJapanesegovernmentplanstoachievefiscalreconstructionthrougha