ナガオカ　ナルト   NAGAOKA Naruto   永岡　成人    所属   広島修道大学  経済科学部    職種   准教授
言語種別	英語
発行・発表の年月	2021/02
形態種別	学術論文
標題	A Study on Progressivity in Tax Burden Problems
執筆形態	共著
掲載誌名	SSRN Working Paper Series
掲載区分	国外
著者・共著者	Yutaka Kawase, Naruto Nagaoka
概要	This paper examines society’s tax burden under the conditions of tax burden monotonicity and the order preservation of after-tax income with the following results. First, everyone’s after-tax income is identical in a system that maximizes the after-tax income of the person with the lowest before-tax income, and everyone shares an equal tax burden in a tax system that maximizes the after-tax income of the person with the highest before-tax income. Second, a proportional tax is expressed as a tax burden vector equal to the convex combination of the tax burden vector that maximizes the after-tax income of the person with the lowest before-tax income and that of the person with the highest before-tax income. Third, the tax burden in the nucleolus of a tax burden game is progressive when the national burden rate is above 50% and regressive when below 50% for both the average and marginal tax rates.