研究者詳細 - 岡本　章

論文 - 岡本　章

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The Optimum Quantity of Debt for an Aging Japan: Welfare and Demographic Dynamics 査読

Akira Okamoto

The Japanese Economic Review 76 ( 1 ) 1 - 52 (leading article) 2025年1月

Intergenerational earnings mobility and demographic dynamics: Welfare analysis of an aging Japan 査読

Akira Okamoto

Economic Analysis and Policy 74 76 - 104 2022年6月

Immigration Policy and Demographic Dynamics: Welfare Analysis of an Aging Japan 査読

Akira Okamoto

Journal of the Japanese and International Economies 62 Article - 101168 2021年12月

Childcare Allowances and Public Pensions: Welfare and Demographic Effects in an Aging Japan 査読

Akira Okamoto

The B.E. Journal of Economic Analysis and Policy 20 ( 2 ) Article 20190067 2020年4月

WELFARE ANALYSIS OF PENSION REFORMS IN AN AGEING JAPAN 査読

Akira Okamoto

JAPANESE ECONOMIC REVIEW 64 ( 4 ) 452 - 483 2013年12月

記述言語：英語掲載種別：研究論文（学術雑誌）出版者・発行元：WILEY-BLACKWELL

This paper uses a computable general equilibrium model with overlapping generations to explore the effects of different public pension schemes on economic welfare, and intergenerational and intragenerational equity. Besides the benchmark case based on the 2004 public pension reform, the present paper considers two alternative reforms: financing the basic pension benefit through a consumption tax, and eliminating the earnings-related pension benefit. The simulation results suggest that even the consumption-tax financing of only the basic pension, namely, the combination of both reforms, might not improve overall economic welfare, although it increases economic output by inducing capital formation.

DOI： 10.1111/jere.12002

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Public Pension Reform in Japan 査読

Akira Okamoto

Economic Analysis and Policy 40 ( 2 ) 179 - 208 2010年

記述言語：英語掲載種別：研究論文（学術雑誌）出版者・発行元：Elsevier

This paper aims to establish guidelines for public pension reform in Japan, using a numerical simulation approach. The paper introduces the example of a minimum guaranteed pension in the Swedish pension system and compares this with the basic pension in Japan's public pension system, with regard to methods of income redistribution through a public pension scheme. Simulation results show that the switch from the basic pension to the guaranteed pension does not always generate favorable results. If we consider a public pension program with the same scale as the current Japanese program, the highest level of social welfare is attained when a public pension system consists of only a basic pension and is financed by a consumption tax.

DOI： 10.1016/S0313-5926(10)50024-9

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Optimal Tax Combination in an Aging Japan 査読

Akira Okamoto

International Economic Journal 21 ( 1 ) 91 - 114 2007年3月

Simulating fundamental tax reforms in an aging Japan 査読

Akira Okamoto

Economic Systems Research 17 ( 2 ) 163 - 185 2005年6月

記述言語：英語掲載種別：研究論文（学術雑誌）

This paper studies in a quantitative way the macroeconomic and welfare effects of introducing progressive expenditure taxation, in a situation of the aging of the Japanese population. It undertakes a simulation analysis taking account of the general equilibrium effects of intragenerational inequality, which increases with a transition to an aging society. The simulation results suggest that progressive expenditure taxation has advantages over progressive labor income taxation on the grounds of efficiency and equity. Thus, a shift to progressive expenditure taxation can overcome the large welfare loss that would occur under the current tax system as Japan ages. © 2005 Taylor &amp
Francis Group Ltd.

DOI： 10.1080/09535310500114911

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Simulating progressive expenditure taxation in an aging Japan 査読

A Okamoto

JOURNAL OF POLICY MODELING 27 ( 3 ) 309 - 325 2005年4月

記述言語：英語掲載種別：研究論文（学術雑誌）出版者・発行元：ELSEVIER SCIENCE INC

This paper investigates the quantitative effects of tax reform from progressive labor income taxation toward progressive expenditure taxation on efficiency and equity in Japan, a society with an aging population. To analyze this problem, we employ a comparative steady state simulation approach for an extended life-cycle general equilibrium model of overlapping generations with different lifetime earnings ability. The simulation results suggest some advantages of a new tax system of progressive expenditure taxation. (c) 2005 Society for Policy Modeling. Published by Elsevier Inc. All rights reserved.

DOI： 10.1016/j.jpolmod.2004.08.011

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Can we resist the population decline in Japan? Effects of delayed countermeasures and prior announcements

Akira Okamoto

Okayama University Discussion Paper No. I-122 1 - 52 2024年12月

Pension Reform for an Aging Japan: Welfare and Demographic Dynamics

Akira OKAMOTO

Okayama University Discussion Paper No. I-118 2024年3月

The Optimum Quantity of Debt for an Aging Japan: Welfare and Demographic Dynamics 査読

Akira Okamoto

Okayama University Discussion Paper I－113 1 - 52 2022年9月

コロナ危機と地方創生 ―地域の持続可能性を評価する新たな指標― 招待

岡本章

岡山大学産業経営研究会研究報告書第55集 1 - 32 2022年5月

Silver Democracy and Electoral System: Political Feasibility of Policy Reform Plans in an Aging Japan

Akira Okamoto

Okayama Economic Review 51 ( 2/3 ) 123 - 129 2020年3月

所得階層の移動促進、社会全体の損失回避を招待

岡本章

政策ブログ『財政・社会保障研究会』、日本経済研究センター 2019年6月

シルバー民主主義を考える：選挙制度の大胆改革急げ招待

岡本章

日本経済新聞『経済教室』朝刊 ( 17面 ) 2017年5月

年金給付削減は政治的に実現できるのか招待

岡本章

中央公論新社『中央公論』 130 ( 7 ) 42 - 54 2016年7月

Simulating Public Pension Reforms in an Aging Japan: Welfare Analysis with LSRA Transfers 招待

岡本章

Public Policy Review 9 ( 4 ) 597 - 632 2013年9月

少子高齢・人口減少社会における公的年金改革 ―LSRA による所得移転を含む厚生分析 ― 招待

岡本章

財務省財務総合政策研究所『フィナンシャル・レビュー』 ( 115 ) 23 - 52 2013年6月

Tax Policy in Aging Japan 査読

岡本章

Journal of International Economic Studies 23 43 - 58 2009年3月

記述言語：英語出版者・発行元：The Institute of Comparative Economic Studies, Hosei University

This paper investigates a desirable tax policy for Japan's coming aging society. Because the current Japanese public pension program is operated in a manner similar to a pay-as-you-go scheme, the declining percentage of the working population will have a harmful effect on economic welfare. Simulation results show in a quantitative way that a progressive expenditure tax is ultimately desirable, and that an inheritancetax stimulates capital accumulation followingan expenditure tax. This paper suggests that the Japanese tax system should rely more on an inheritance tax, and that when consideringa tax-combination policy, a combination of a progressive expenditure tax and an inheritance tax may be desirable in terms of efficiency and equity.

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日本の公的年金改革招待

岡本章

日本財政学会叢書『財政研究』（日韓特別セッション） 4 92 - 102 2008年10月

少子高齢化と国民負担率招待

岡本章

橘木俊詔編著『政府の大きさと社会保障制度』第2章 67 - 94 2007年6月

基礎年金・最低保障年金の分析招待

岡本章, 島俊彦

橘木俊詔編著『政府の大きさと社会保障制度』第4章 121 - 153 2007年6月

国民の受益・負担と政府の大きさ招待

橘木俊詔, 岡本章, 川出真清, 畑農鋭矢, 宮里尚三

橘木俊詔編著『政府の大きさと社会保障制度』第1章 31 - 66 2007年6月

望ましい財源調達手段招待

橘木俊詔, 岡本章, 川出真清, 畑農鋭矢, 宮里尚三, 島俊彦, 石原章史

橘木俊詔編著『政府の大きさと社会保障制度』第3章 95 - 120 2007年6月

少子高齢化と租税政策招待

岡本章

橘木俊詔編著『日本経済の実証分析』第5章 91 - 116 2007年3月

An Optimal Rate of the National Burden in an Aging Japan 査読

Okamoto Akira

The Kyoto Economic Review 75 ( 1 ) 13 - 34 2006年6月

記述言語：英語出版者・発行元：国立大学法人京都大学大学院経済学研究科

This paper examines an optimal rate of the national burden to establish guidelines for fiscal reform in Japan's graying society. The paper looks at Japanese tax and social security systems through an extended life-cycle general equilibrium simulation model. It explicitly considers the benefits that the government provides to households, which enables us to comprehensively evaluate the balance between benefits and burdens. Simulation results show that an optimal rate of the national burden is high when households put a great utility weight on the benefits coming from public services, and that it is low when the degree of publicness of government expenditure is high. The results also suggest that an optimal rate of the national burden would rise as Japan ages and may exceed 50% during the rapid aging of its population.

DOI： 10.11179/ker.75.13

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Integration of tax and social security systems - On the financing methods of a public pension scheme in a pay-as-you-go system 招待

A Okamoto, T Tachibanaki

SOCIAL SECURITY REFORM IN ADVANCED COUNTRIES Chapter 7 132 - 160 2002年

記述言語：英語掲載種別：研究論文（国際会議プロシーディングス）出版者・発行元：ROUTLEDGE

This chapter explores whether or not the contributions to public pension scheme in the pay-as-you-go system should be substituted by general taxes, e.g. a progressive labor income tax or a consumption tax. The chapter also investigates whether or not such possible integration of tax and social security systems is desirable from the aspects of both efficiency and equity. To analyze the problem, we adopt an extended lifecycle general equilibrium model of overlapping generations with heterogeneity in the ability of labor supply, using the household expenditure survey data. The simulation results indicate that a progressive expenditure tax with full integration is the most desirable policy.

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