English, Article edition: ARE TAX CUTS EFFECTIVE EVEN IN ANTICIPATION OF A FUTURE TAX INCREASE? EVIDENCE FROM JAPAN'S UNIQUE EPISODES IN THE 1990S MASAHIRO HORI; SATOSHI SHIMIZUTANI

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Bookmark: http://trove.nla.gov.au/version/131885
Physical Description
  • article
Language
  • English

Edition details

Title
  • ARE TAX CUTS EFFECTIVE EVEN IN ANTICIPATION OF A FUTURE TAX INCREASE? EVIDENCE FROM JAPAN'S UNIQUE EPISODES IN THE 1990S
Author
  • MASAHIRO HORI
  • SATOSHI SHIMIZUTANI
Physical Description
  • article
Notes
  • This paper empirically investigates the effects of the 1995 and 1996 tax cuts in Japan. Both tax cuts were introduced to compensate consumers for an impending consumption tax rate increase from 3% to 5% in 1997. We use micro-level data of the Family Income and Expenditure Survey to evaluate effects of these tax cuts on household consumption, focusing on the differences between the two episodes. Our estimates indicate that the Ricardian equivalence largely holds. Only the 1995 tax cut distinctly stimulated consumption on its impact, while the 1996 tax cut had almost no effect on the consumption, presumably because it was implemented much closer to the coming tax increase.
  • Tax cuts, Ricardian equivalence, excess sensitivity
  • RePEc:wsi:serxxx:v:52:y:2007:i:02:p:167-177
Language
  • English
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